2001 (2) TMI 728

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....llant. Shri G.S. Menon, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This Appeal arises from Order-in-Appeal No. 598/96 (CBE), dated 27-8-1996 passed by the Commissioner (Appeals), Trichy dismissing the appeal at the threshold stage of delay in filing the appeal. The delay was of 30 days. The Commissioner has got powers to condone the delay upto 90 days. The rea....

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.... the plea of the said Counsel's wife being bed ridden with major surgery as a good cause for condoning the delay in filing appeal before the Commissioner. In that case also, the Commissioner had dismissed the appeal delay of 46 days. The same Counsel in that appeal had filed his affidavit explaining that his wife was aged of 62 years and that he was of 72 years of age as none were there in their f....

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....elay in filing the appeal before the Commissioner be condoned the delay and the matter be remanded to the Commissioner (Appeals) for decision on merit. 3. Heard the ld. DR who relied on the reasons given by the Commissioner and the judgment cited therein. On careful consideration of the submissions, we notice that during the relevant period the Counsel had filed other appeals with applicat....