TMI Blog2009 (1) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments - in the absence of documents, the delay in filing the appeal occurred – Held that - We really do not understand, as to how the absence of invoices in question would act as an obstacle to file appeal before the Tribunal. Even if, the said documents were not supplied to the appellant, appellant was at liberty to take the said plea of non-supplied documents as one of their grounds in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our attention to the communications made with the department for supply of such documents. As such, submits the ld. Advocate that in the absence of documents, the delay in filing the appeal occurred. 3. Countering the arguments, ld. SDR Shri D.S. Negi submits that above reasoning of the applicant cannot be considered to be a justifiable reason inasmuch as the appeal before the Tribunal was the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to how the absence of invoices in question would act as an obstacle to file appeal before the Tribunal. Even if, the said documents were not supplied to the appellant, appellant was at liberty to take the said plea of non-supplied documents as one of their grounds in their appeal before the Tribunal. We agree with the SDR that. such non-supplied documents cannot prevent the appellant for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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