2007 (2) TMI 541

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.... 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 July, 2003. Although such a filing is beyo....