2008 (5) TMI 556

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....udha Koka, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The stay application and appeal are taken up together for disposal as the issue lies on a short compass. The Commissioner (Appeals) dismissed the appeal as there was a delay of 26 days in filing the appeal. The Commissioner has powers to condone delay upto 30 days. The Commissioner has noted that the appellant had f....

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....ndia v. CC - 1999 (113) E.L.T. 376 (S.C.) wherein a delay of 86 days in filing the appeal before the Tribunal was condoned on the ground that non-condonation will result in gross-injustice to the appellant. Like-wise this bench has condoned delay in filing the appeal in filing the appeal before the Commissioner (Appeals) in the case of East India Commercial Co. Ltd. v. CC - 2005 (180) E.L.T. 65. S....