2004 (2) TMI 604

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.... Shri P.M. Rao, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - This is an application, by M/s. M.C.E. Products Sales Services Ltd., for condonation of delay in filing the appeal. 2. Shri C. Hari Shankar, learned Advocate, submitted that they had filed an appeal against the Order-in-Original No. 194/99, dated 31-3-99 before the Commissioner (Appeals) against confirmati....

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....posited Rs. 30,000/- directed to be pre-deposited, by the Commissioner (Appeals); that thus the delay in filing the appeal was solely due to the misplacing of the impugned order in the applicants' office; that in the interest of justice, the delay deserves to be condoned and the appeal be heard and disposed of on merit. 3. Shri P.M. Rao, learned D.R. opposes the prayer by submitting that the....