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2000 (7) TMI 768

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....for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay application & appeal arises from Order-in-Appeal No. 104/99(H-III)CE, dated 15-10-1999 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad rejecting the appeal solely on the delay in filing the appeal of 45 days. 2. The appellant is a proprietory concern and the Proprietor had produced....

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....scretion he has not utilised. He contends that reason given for the delay in filing the appeal in time is genuine and justifiable and therefore he prays for condonation of delay. 3. Appellant is not present. However, he has requested the case to be decided on merits in terms of documents and affidavits and submissions made. He has prayed in the stay application for waiver of Rs. 1,40,672/-....