2018 (8) TMI 2097

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..... he Respondent : Shri R.K. Mishra, (DR). ORDER Per: Rachna Gupta 1. The present is an order with respect to Misc application for restoration of appeal and recalling of order dated 22nd December 2016 in Appeal No.E-1456/2018. Ms. Priyanka Goel appearing on behalf of the applicant/ appellant has submitted that earlier the bench had asked to produce time line for filling the impugned ROA. However, .....

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..... 2014 (33) STR 524(Tri-Chennai). 3. After hearing both the counsel considered opinion of ours is that it is settled principle of law for condonation of delay that a sufficient reasonable caused has to be shown by the applicant while praying for the same. Apparently and admittedly the only reason cited is unability to make any alternate arrangement for appointing Counsel in this appeal. The same is .....

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..... e case of L.J. Synthetic Mills (supra) vs. Commissioner 2012 (26) STR 484 (Guj). We have also noticed that the application did not provide any sufficient reason for long delay in filing the ROA application. Hence, we find that the ROA application filed by the applicant is not sustainable." 5. Keeping in view the same and the fact that sufficient cause and reasonable time are the expression which .....

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