2001 (1) TMI 420

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..... - On hearing both the sides, the appeal itself was taken up for disposal after granting waiver of pre-deposit of Rs. 6,87,559/- confirmed as duty and Rs. 5,000/- imposed as penalty on the appellants. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him on limitation holding that there was no reasonable ground for condoning the delay of 24 days....