https://www.taxtmi.com/caselaws?id=47662 The Court directed the petitioner to file an application for condonation of delay by a specified date. Upon filing, the Commissioner (Appeals) was instructed to first deal with the application, condone the delay, and then proceed with hearing the appeal on its merits. The impugned order of dismissal was quashed, restoring the appeal to the file and allowing the petition. The petitioner was ordered to bear the costs payable to the respondent revenue. en-us Fri, 30 Sep 2005 00:00:00 +0530 Fri, 30 Jul 2010 11:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47662 The Court directed the petitioner to file an application for condonation of delay by a specified date. Upon filing, the Commissioner (Appeals) was instructed to first deal with the application, condone the delay, and then proceed with hearing the appeal on its merits. The impugned order of dismissal was quashed, restoring the appeal to the file and allowing the petition. The petitioner was ordered to bear the costs payable to the respondent revenue. Case-Laws Customs Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47662