2003 (11) TMI 460

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....vocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for condonation of delay of 4½ months in preferring the above appeal against the order of the Commissioner (Appeals) arises out of the order of the Commissioner of Customs (Appeals). The delay is sought to be explained by the Revenue with reference to the dates of events set out in the miscellaneo....