{field 13} {field 14}

On behalf of the appellant, the Ld. Counsel, Shri M. Karthikeyan submitted that the appellant not being a much literate person and not aware of the provisions regarding filing of appeal in order to seek relief, the above delay has occurred in preferring the appeal in time. Only after the department initiated recovery proceedings in January 2018, the appellant approached the counsel with the assistance of trade and the appeal was filed with a delay of 749 days. He submitted that the delay is neither willful nor wanton but only due to the above reasons.