2011 (5) TMI 610

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....the appellant for waiver of pre-deposit of the amounts confirmed by the adjudicating authority and upheld by the ld. Commissioner by dismissing the appeal as being time barred. 2. After hearing both the sides for sometime on the matter, I find that the appeal itself can be disposed of at this juncture as this matter falls in the narrow compass. After allowing stay application for waiver of pre-....

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....10. It is seen from the provisions of Section 84 of the Finance Act, 1994, the Commissioner (Appeals), has got power to condone the delay in filing of the appeal upto three months from the last date within which the appellant is required to file an appeal. In my considered view, ld. Commissioner (Appeals) should have directed the appellant to file an application for condonation of delay, if he con....