2005 (7) TMI 566

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.... Madhiam, JDR, for the Respondent. [Order]. - Heard Shri P.K. Das, ld. Advocate for the appellants and Shri J. R. Madhaim, ld. JDR for the respondents. 2. Shri Das submits that the Commissioner (Appeals) has passed an order without examining the record and the documents. The application for condonation of delay was filed along with the appeal papers but it was not considered by the C....

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....e of communication of this decision or order." The Commissioner (Appeals) had dismissed the appeals filed by the appellants on the point of limitation after observing that the period to file the appeals was curtailed down to 60 days and the appellant has filed the appeals after 86 days. The appellant in their application for condonation of delay before the Commissioner (Appeals) has explained t....