2009 (6) TMI 862

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.... company, for the Appellant. Shri B.K. Singh, Jt. CDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides for a while on stay petition. As we felt that the matter could be finally decided on a short point, we waive pre-deposit of dues as per impugned order and proceed to decide the matter finally. 2. The relevant facts of the case, in brief, are that th....

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....ing the appeal. 3. We have carefully considered the submissions from both sides. The Commissioner (Appeals) has held that "Prima facie this appears to be a delayed appeal". He has gone by the presumption that there was a speed post addressed to the party on 3-4-2008. It should have been the order-in-original dated 3-4-2008 which was dispatched and should have been received within the reaso....