TaxTMI 
TaxTMI 
2001 (11) TMI 851
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....or the Applicant. Shri B.B. Sarkar, DR, for the Respondent. [Order]. - Counsel for the applicant says that there has in fact been no delay in filing the appeals. The appellant did not receive the order in original and it was only obtained in response to a letter, dated 9-9-2000 to the Commissioner by the advocate. The appeals having been filed within October of that year, there is t....
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....d by the Commissioner (Appeals) before his orders were passed. He contends that even if the delay was beyond six months, hearing should have been accorded citing for this purpose the decision of the Single Member of this Tribunal in Tata Oil Mills Co. Ltd. v. CCE [1998 (79) ECR 582]. 4. That order does hold that, even in the case before him where the appeal was filed beyond a period of six....