2004 (5) TMI 461

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....e Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Heard both sides and considered the issue. 2. It is found that the Commissioner appeal had dismissed the appeal on the issue of time-bar without giving a hearing on the application made regarding condonation of delay. The fact that the delay was caused due to the death of the father of the person in-charge of Excise matters respo....