2012 (11) TMI 198

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....ellant. Shri S.R. Meena, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After dispensing with the condition of pre-deposit of duty of Rs. 6,83,670/- and penalty of identical amount, we proceed to deal with the appeal itself inasmuch as the Commissioner (Appeals) has rejected the appeal on the ground of time bar. 2. After hearing both the sides, we find t....

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....ing the appeal. 3. The Commissioner (Appeals) by observing that the above facts only indicate gross negligence on the part of the appellant and the reasons mentioned may not be accepted as sufficient and reasonable cause, declined to condone the delay of 25 days in filing the appeal and accordingly, rejected the appeal on time bar. 4. We note that the grounds for seeking condonatio....