TMI Blog2020 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... e on 19 December, 2018. The extract of office note-sheet annexed with the time chart reveals that the order in appeal was directed to be reviewed on 15 May, 2019 without stating any reason for proceeding against the acceptance, which was made five months prior to the directions of the review. The limitation statute when specifically provides a time period for filing the appeals, the purpose req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 108/2020 - Dated:- 13-1-2020 - HON BLE MR. C L MAHAR, MEMBER (TECHNICAL) AND HON BLE MS. RACHNA GUPTA, MEMBER(JUDICIAL) Present for the Appellant: Shri R K Mishra, AR Present for the Respondent: None ORDER PER RACHNA GUPTA : In compliance of the previous order dated 16 September, 2019, learned Authorized Representative of the Department has placed on record the explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been prayed. 2. None is present for the appellant. 3. After hearing the department on the application for Condonation of delay which is otherwise a subject matter between the appellant and Bench itself, we are of the opinion as follows: 4. From the date sheet as placed on record, it is clearly apparent that the order in appeal as has been proposed to be challenged was earlier accepted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icient for the purpose. Hence the opportunity was given to be Department for giving proper explanation. Though the explanation has been given time, but in view of the above observations, we do not find the said explanation to be a sufficient cause for condoning the delay. It is rather observed that altogether new reason has been quoted for the impugned delay which also is highly unreasonable and u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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