ORDER
S.S. Kang, Vice-President
1. Heard Id. JDR.
2. The Revenue filed this application for condoning the delay of 56 days.
3. The only contention of the Revenue is that four Commissioners (Appeals) have passed a large number of during the past period. The number of orders passed by the Commissioners of Appeal during the months of July to December, 2004 is 725 and due to rush of work the appeal could not be filed within the period of limitation.
4. I find that the Tribunal has power to condone the delay in filing the appeal on showing reason that there was a sufficient cause for not presenting the appeal within the period of limitation. The only reason i.e. rush of work cannot be said to be sufficient cause for not filing appeal within the period of limitation. Therefore, the applications for condoning the delay are dismissed, consequently appeals are also dismissed. The cross-objections are also dismissed.
(Dictated and pronounced in open Court on 1-8-2005)