2007 (11) TMI 502

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....for the Respondent. [Order per : S.L. Peeran, Member (J)]. - All the three stay applications and appeals raises common question of law and facts. Hence they are taken up together for disposal as per law. In all these three appeals, the appellant had filed the appeal before the Commissioner (Appeals) with a delay of two days. The Commissioner has power to condone the delay up to 30 days. However....