2003 (7) TMI 525

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....i S.C. Pushkarna, JDR, for the Respondent. [Order]. - The appeal of the appellants, through the impugned order, had been dismissed by the Commissioner (Appeals) on the ground of limitation. According to the Commissioner (Appeals), there was a delay of 32 days, whereas he could only condone the delay of up to 30 days, and being bound by the law, could not entertain the appeal. 2. I ha....

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....nths. Therefore under these circumstances, the delay in filing the appeal deserves to be condoned and the appellants should be heard on merits. 3. In similar circumstances, the Tribunal in the case of Pooja Carrier & Anr. v. CC(P), West Bengal, 2003 (156) E.L.T. 933 (Tribunal) = 2003 (56) RLT 457 (T), had condoned the delay and sent back the matter to the Commissioner (Appeals) for hearing....