2011 (3) TMI 1097

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....of pre-deposit, I proceed to decide the appeal itself in as much as Commissioner (Appeals) has dismissed the appeal as barred by limitation.   2. The delay required to be condoned by Commissioner (Appeals) was of 29 days, which was well within his powers. However he has refused to exercise such powers on the ground that the reasoning advanced by the appellant for the delay in filing the appe....