2007 (8) TMI 622

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....Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After allowing the application for early hearing, we proceed to decide the appeal itself, inasmuch as the Commissioner (Appeals) has rejected the appeal only on the ground of limitation by refusing to condone the delay of 30 days and has not decided the matter on merit. 2. It is seen that the appe....