2012 (6) TMI 367

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.... The issue involved in all these appeals is common and the question is whether the Commissioner should have condoned the delay of 3 days in filing the appeal without applications for condonation of delay, having been filed by the appellant. Since the issue involved is only this, I consider it appropriate that there is no need for pre-deposit and accordingly take up the appeals themselves for fi....

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....the appellant to move it, instead of dismissing the appeal. Further, he relied upon the decision of the Tribunal in the case of Unimex Chemicals Pvt.Ltd. Vs. CCE Mumbai-III 2002 (150) ELT 1157 (Tri-Mumbai), wherein the Tribunal took a view that the delay of 1 day in filing appeal is condonable even if no COD application is filed after asking the appellant to explain the delay instead of dismissing....