2000 (12) TMI 746

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.... Shri S. Sudarsan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Stay application and appeal arise from order in Appeal No. 7/2000 dated 20-7-2000 passed by the Commissioner (Appeals) rejecting the appeal on the ground that there was a delay of six days in filing the appeal after the initial three months period. The Commissioner (Appeals) has got power to condone the d....