2012 (7) TMI 142

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....er of pre-deposit of an amount of duty of Rs.2,21,134/- along with interest and equivalent amount of penalty.   2. The above said amounts have been confirmed by the adjudicating authority and upheld by the first appellate authority by dismissing the appeal filed by the appellant for belated filing of the appeal. The above said amounts have been confirmed on the ground that the appellant is r....

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....we find that the appeal which was filed before the first appellate authority was belatedly filed by 29 days. These 29 days delay could have been condoned by the first appellate authority but he chose not to condone the same only on the ground that appellant had not given justifiable reason. On perusal of the application filed by the appellant before the first appellate authority, we find that the ....