2007 (2) TMI 541

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....r]. - Ld. Counsel appearing submitted that admittedly there was 715 days delay for seeking appeal before the Tribunal and the ld. Commissioner (Appeals) without exercising discretionary power dismissed the appeal when the appeal was filed beyond 60 days but within 90 days. The appellant received the impugned order for appeal before the ld. Commissioner on 29-4-03 and filed the appeal on 20th Ju....

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....is thrown at the threshold on the point of limitation, the appellant will be debarred of the process of justice and the forums are not sitting simply to legalise injustice. Therefore, it would be proper on the part of the appellant to appear before the ld. Commissioner (Appeals) and make an application for condonation of delay. After the ld. Commissioner is satisfied that such a delay is explained....