TaxTMI 
TaxTMI 
TaxTMI 
2000 (5) TMI 367
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.... The present appeal is against the order dated 29-4-1999 of the Commissioner (Appeals), which was passed in an appeal filed by the party against the order passed by the Assistant Commissioner on 28-5-1998. The appeal against the Assistant Commissioner's order was filed by the party before the Commissioner (Appeals) on 15-1-1999. In that appeal, the appellants had stated that the Assistant Commiss....
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....he Commissioner (Appeals) rejected the appeal as time-barred, without going into the merits of the case, as per the impugned order. The present appeal is against this order of the Commissioner (Appeals). 2. I have examined the records carefully. I have also heard ld. Advocate Shri G. Ambuwani for the appellants and ld. JDR Shri A.K Jain for the respondents. Ld. Advocate has reiterated the gr....
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....ed the rival submissions. I note that there was no separate application for condonation of delay before the lower appellate authority. But that authority was inclined to consider the request of the party for condonation of delay. The question before me is whether the Commissioner (Appeals) considered such request in a reasonable and judicial manner. The appellants were a sick unit declared as such....