2001 (9) TMI 597

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....llant. Shri M.M. Dubey, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we are of the view that the appeal itself can be disposed of at this stage. Accordingly, we allow the present application and take up the appeal for final disposal. 2. The order of the Commissioner (Appeals), impugned in the appeal bef....

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.... of adjudication. It is submitted today by ld. Counsel for the appellants that, though the order of the Additional Commissioner had been received in the appellant's factory on 20-12-2000, it was only on 29-12-2000 that the said order had reached the dealing hand and that, treating the latter date as the effective date of receipt of the order, the party happened to file their appeal with the Commis....

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...., we find, no opportunity for any such explanation was afforded to them by ld. Commissionsr (Appeals) before rejecting their appeal. It is true that there must be proper application for condonation of any delay involved in the filing of the appeal and also no such application was filed by the party before the lower appellate authority. This, however, would not support a proposition that the Commis....