2006 (1) TMI 501

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.... JDR, for the Respondent. [Order]. -  This stay application is directed against the Order-in-Appeal dated 16-9-2005. 2. Heard both sides, and perused the record. 3. The Commissioner (Appeals) has dismissed the appeal of the appellants on the following grounds:- "I observe that this is not a case where the actual date of receipt was shown in EA-1 and application for CO....

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....peal within statutory time limit is a basic requirement and importance of specifying the correct date in EA- 1 form cannot and ought not have been overlooked by either Counsel or appellant. From the obvious and visible manipulation of the date of receipt on the order-in-original, the period of delay involved and from the explanation (involving a fraudulent employee) being submitted only after b....