2004 (4) TMI 411

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.... the Respondent. [Order]. - The appellants have not presented themselves in spite of today's notice of hearing having been sent to them well in advance. Accordingly, I have heard Shri Bidhan Chandra, learned D.R. for the Revenue and gone through the impugned order. 2. The Commissioner (Appeals) has rejected the appeal on the issue of time-bar by refusing to condone the delay of one a....