2004 (1) TMI 418

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.... : S.L. Peeran, Member (J)]. - The Revenue is seeking condonation of delay of 44 days on the ground that the delay was caused on account of sending the appeal papers to the O/O JDR instead of sending it to the Registry. Staff of JDR had returned the papers to the Commissioner to file the same before the Registry of CESTAT, Chennai. On account of this, delay was caused, which is not attributable ....