2004 (2) TMI 440

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.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides and considering that the delay of 15 days in filing is satisfactorily explained due to sickness in the family of the Consultant who was assigned the job of filing this appeal and the ld. DR does not object to the contention of the delay. It is found that the duty of Rs. 6,96,985/- and penalty of equivalent amount....