- (1.) Heard Learned Counsel For The Appellant.
(2.) These Two Appeals Are Decided In Tax Appeal No. 16 Of 2012 because in both the matters issues involved is of condonation of delay only. Facts are similar, therefore, we are taking facts of T.A. No. 16 of 2012.
(3.) The Cestat Was Not Satisfied With The Ground Shown by the appellant for not filing the appeal within the period of limitation hence, the application for condonation of delay has been dismissed by CESTAT.;