2001 (4) TMI 491

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.... Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal, the Commissioner (Appeals) has dismissed the appeal before him as being barred by limitation, declining to condone the delay of 51 days in filing the appeal which he finds "grossly due to negligence on the part of the appellant." 2. The appeal was against t....