1997 (12) TMI 448

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....ri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - With the consent of both sides appeal taken up for disposal after waiving the pre-deposit. 2. The appeal is against the order of the Commissioner (Appeals) declining to condone the delay in filing the appeal before him of 47 days and hence dismissing the appeal as barred by limitation. 3. Advocate for t....

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....r than earlier order and did not take care for sending the order to the head office for filing the appeal. As soon as the error was detected by the Head Office steps were taken to file the appeal. He contends that the issue involved in all the six appeals, the question of includibility of notional interests on advances taken from customers in the assessable value, had been decided in its favour by....