2011 (1) TMI 130
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....he Appellants Shri Sonal Bajaj, DR for the Respondent Per Archna Wadhwa (for the Bench): After hearing both sides, we find that the Commissioner (Appeals) has dismissed the appeal on the ground of time bar by rejecting the application of condonation of delay in filing the appeal. The said delay was within the powers of Commissioner (Appeals) but he has refused to exer....
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