2009 (5) TMI 836

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....RDER This stay petition is filed by the applicant for waiver of pre-deposit of the amount confirmed by the adjudicating authority. None appeared on behalf of the applicant despite notice. Since the matter is of 2008, we take up the stay petition for disposal in the absence of any representation from the applicant. 2. Heard learned DR and perused the records. On going through the papers we fi....

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....een suffering from Low Backache with Sciatica and needs bed rest from 8-6-2007 onwards. Since the appeal is defective in many respect, a letter dated 11-9-2007 was addressed to the appellant pointing out the defects in the appeal. The appellant filed a revised appeal on 8-10-2007 rectifying the defects pointed out in the said letter. The appellant had also filed a power of attorney authorizing Sir....

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....e appeal within time. I hold that the appeal is hit by limitation and the same is liable to be dismissed." On perusal of the learned Commissioner's order we find that the learned Commissioner (Appeals) while dismissing the condonation of delay application has come to the conclusion that the reasons for justification for condonation of delay are not acceptable to him only on the ground that the ....