2006 (3) TMI 654

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....for the Respondent. [Order (Oral)]. - The CODs and Appeals arises from Orders-in-Appeal No. 47 & 48 CE dated 14-12-2004 by which the Commissioner has noted that the appeals had been filed before him beyond the statutory period as laid down for filing the appeal before him in terms of Section 35 of the CE Act. He has noted that the appeal should have been filed within 60 days from the date of co....

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....e Commissioner. 3. The learned DR opposes the prayer and submits that the Commissioner has no powers to condone delay beyond 30 days after initial 60 days of filing the appeal in terms of Section 35 of the CE Act. He prays for dismissal of the COD applications and the appeals. 4. On a careful consideration, it is seen from the records that the appellants had received the order from the....