2001 (5) TMI 601
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.... for the Respondent. [Order]. - The stay and appeal are taken up for disposal as the issue lies in a short compass. The Commissioner has dismissed the appeal under Section 35 of the Act on the ground that there was a delay of 5 days. The Commissioner has power to condone 30 days of delay. Sufficient reasons were given by the appellants seeking condonation of delay of 5 days, but the sa....
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