2002 (2) TMI 1080

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....Appellant. Shri B.B. Sarkar, DR, for the Respondent. [Order]. - On hearing both the sides, the appeal itself was taken up for disposal on granting waiver of pre-deposit of duty of Rs. 3,72,824/- and penalty of Rs. 2 lakhs. 2. In the impugned order, the Commissioner (Appeals) dismissed the appeal declining to condone the delay of about 12 days in filing of the appeal before him. He....