2001 (3) TMI 505

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....kar, Member (T)]. - This is an application for condonation of delay. Vide order dated 20-7-1999 the jurisdictional Commissioner fixed the duty liability on determination of the Annual Production Capacity under Rule 96ZP of the Central Excise Rules, 1944. The appeal should have been filed within three months but was filed nearly after 14 months. The applicant was without legal Counsel. On receipt....