2011 (2) TMI 800

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....l against the order dated 24.12.2009 by the Commissioner (Appeals). The due date for filing the appeal is 4.4.2010. The delay is sought to be explained on the ground that, although initially the Order-in-Appeal was accepted by the Committee of Commissioners after review as per Section 86 (2) of the Finance Act, 1994, as per subsequent Board's circular dated 30.6.2010, the Order-in-Appeal was again....