2002 (2) TMI 1080

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....or 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 rejected the contention of the appellants....