2002 (11) TMI 611

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.... Shri A.K. Mondal, JDR, for the Respondent. [Order]. -  I have heard Shri U.P. Moitra, ld. Consultant appearing in support of the condonation of delay application and Shri A.K. Mondal, ld. JDR appearing for the Revenue opposing the prayer. 2. As per facts on record, it is seen that the Commissioner (Appeals) vide his Order dated 22-12-2000 dismissed the appeal for non-complianc....

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....ing the appellants to file an appeal before CEGAT, if they felt aggrieved with the order-in-appeal. Thereafter, the appeal was field within a period of 23 days (approx.). 3. I have gone through the impugned order of the Commissioner and find that he has not decided the appeal on merits but has simply dismissed the appeal for non-compliance with the provisions of Section 35F of the Central ....

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....easonable belief being entertained by them at the relevant time and there exists sufficient grounds for condonation of the same. Accordingly, I condone the delay and take up the stay petition as well as the appeal itself for final disposal. 4. As already observed, the impugned order of the Commissioner has not been passed on merits but the appeal has been dismissed without first passing or....