2019 (9) TMI 72

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....s to assail the order dated 15 January, 2015 passed by the Commissioner (Appeals) was sent by speed post and was received in the Tribunal on 12 February, 2019. It was accompanied by an application for condoning the delay. Various defects were pointed out by the Registry of the Tribunal. A fresh appeal was then sent by the Appellant by speed post which was received in the Registry on 16 April, 2019. 3. It has been submitted by learned Counsel on the basis of the facts stated in the application filed for condoning the delay of 1146 days (i.e. three years and two months) that the Consultant of the Appellant had sent the Appeal by speed post to the Tribunal on 16 April, 2015 and so, the Appellant was under a bonafide belief that the same had b....

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....Appeal was sent to the Tribunal. Learned Authorised Representative also submitted that if the appeal had been sent by the speed post, than too it was the duty of the Appellant to have enquired about the receipt of the Appeal but no such effort was made nor it has been stated in the Application that the envelope did not return back. He, therefore, submits that no good cause has been shown by the Appellant for condoning the delay in filing the Appeal and the delay condonation application should be rejected. 6. We have considered the submissions advanced by the learned Counsel of the Appellant as also the learned Authorised Representative of the Department. 7. The Appeal has been filed to assail the order dated 15 January, 2015 passed by the....