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2006 (9) TMI 486

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....Dharam Singh, DR, for the Respondent. [Order]. - This appeal is directed against order-in-appeal dated 10-11-05 that dismissed the appeal of the appellant for filing the appeal beyond a period of limitation. 2. Considered the submissions made at length by both sides and perused records. I find from the record that the Commissioner (Appeals) has dismissed the appeal filed by the appel....