1996 (3) TMI 133

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..... ng the appeal could have been condoned by resort to the principle underlying Section 14. The order of the Collector (Appeals) was rendered on October 20, 1989. Instead of filing the appeal to the Tribunal, the appellant filed a writ petition in the High Court on November 17, 1989. On April 11, 1990 an interim order was made by the High Court directing refund of the amount claimed by the appellant .....

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..... when the Tribunal possesses the power to condone the delay in filing the appeal. Accordingly, we allow the appeal and direct the Tribunal to entertain the said appeal (without dismissing it on the ground of limitation) and dispose it of in accordance with law. 2. No costs. 3. The learned counsel for the appellant states that the bank guarantee furnished by them is still kept alive and valid an .....

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