2005 (4) TMI 432

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....Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The stay petition was dismissed for non-prosecution vide order No. S/112/WZB/2005/C-1, dated 7-2-2005. 2. Ld. Advocate, Shri M.H Patil, appearing for the appellant submits that on account of certain confusion, appearance could not be made on the said date. As such, he prays for recall....

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.... After hearing ld. DR, we agree with the contention of the ld. Advocate. Accordingly, we recall the stay order and allow the stay petition unconditionally and take up the appeal itself for final disposal. Inasmuch as the appeal before the Commissioner (Appeals) was filed in time, though in a different office and was subsequently transferred to the appropriate office, the Commissioner (Appeals) was....