2021 (8) TMI 957

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..... ARY, MEMBER (JUDICIAL) Shri Bipin Garg, Advocate for the appellant Shri Pradeep Gupta, Authorised Representative for the respondent ORDER Heard the parties on the condonation of delay application. 2. According to Revenue the impugned order in appeal dated 13.10.2017 which was despatched by speed post to the appellant on the same date by speed post sl. No. 155 having bar code No. EC 085199298 .....

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..... peal on 10.06.2019. He further stated that there are no deliberate latches or delay on the part of the appellant. That they have filed the appeal with due diligence soon after receipt of the impugned order. It is further stated that the appellant have not gained anything by delaying the filing of their appeal. 4. Learned Counsel for the appellant informs that Shri Vijay Agrawal have died in the r .....

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