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2001 (3) TMI 703

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....pellant. Shri B.B. Sarkar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The explanation offered for seeking condonation of delay of 321 days in filing this appeal is as follows : 2. By the order impugned in this appeal the Commissioner (Appeals) dismissed the appeal pending before him for failure to deposit the amount as ordered by him in his stay order. The....