(1.) Heard learned counsel for the parties on civil misc. delay condonation application as the appeal was barred by 300 days.
(2.) The counsel for the appellant submitted:
(3.) That, accordingly, department took necessary steps to file this appeal before 3rd October 2000. The department contacted Sri S.N. Srivastava on 29th August, 2000 for drafting an appeal. The matter was scrutinised and studied by Sri Subodh Kumar, Additional Standing counsel and the appeal was dictated on 30th August 2000.