2002 (2) TMI 812

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....Respondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent, after waiving deposit. 2. The appeal is against the order of the Commissioner (Appeals) dismissing the appeal before him on limitation. In his order, the Commissioner finds that the appellant did not file an application for condonation of the delay in filing the appeal of about two months in ....

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....on the ground that the communication of the Deputy Commissioner which was appealed before the Commissioner (Appeals) was not in the appealable order. We have no evidence at present in support of this contention or even the letter dated 6-9-2001 has been received in the Commissioner's office. Counsel for the appellant states that to establish the receipt, his client is willing to file an affidavit ....