2010 (6) TMI 182

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....jendra Nagar, SDR, for the Respondent. [Order]. - After hearing both sides, I find that the appeal stand dismissed by Commissioner (Appeals) on the ground of limitation, inasmuch as the same was filed after period of 87 days from the last date of expiry of limitation. The appellate authority has refused to condone the delay on the ground that no sufficient reason stand given by the appellant for ....