2005 (9) TMI 563

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....nt. Shri S. Kumar, JDR, for the Respondent. [Order]. - At the request of learned Counsel for the appellant and the learned Authorised Representative for the department, the appeal itself is taken up for final decision since the question involved is a short one. 2. The appeal is directed against the order of the Commissioner (Appeals) made on 18-1-2005 rejecting the appeal as time ....

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.... sub-section (1) of 35 of the Act. Learned Commissioner (Appeals) was, however, not satisfied with the ground put forth by the appellant for condoning the delay of 29 days. It has been held by the Commissioner (Appeals) that the reason given by the appellant, namely, their counsel could not prepare the appeal in time because he was pre-occupied in other cases, was not satisfactory. 4. It a....