2018 (4) TMI 1689

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..... bhan, Member (Technical)   Ms. Priyanka Goel, Advocate for the appellant Sri A.K. Singh, DR for the respondent ORDER Per V. Padmanabhan: The present appeals have been filed against the common impugned order-in-appeal no. 521-523(AK)ST/JPR/2016 dated 2.1.2017 passed by the Commissioner (Appeals), Jaipur-I. The appellants are engaged in the business of providing taxi on hire basis to Jaip .....

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..... filed after a considerable delay of 319 days. The reasons cited for such delay of financial difficulty in making pre-deposit cannot be considered as a justifiable reason for the enormous delay of 319 days. Accordingly, we are of the considered view that the appeals filed by the appellants are time barred and hence, in absence of sufficient reasons, the condonation of delay in filing the appeals is .....

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