2002 (2) TMI 1083

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..... Sarkar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case the Commissioner (Appeals) rejected the appeal filed before him by the appellants herein, M/s. S.S. Jain & Company, on the ground of delay of 23 days in filing of the appeal. Since the delay was within the condonable period and has been explained as due to mistake on the part of the dealing ....