2014 (1) TMI 1569

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....2. The Ld. Advocate for the applicant submits that the entire amount of duty of Rs.2,13,418/- along with interest and penalty of 25% had been paid by the applicant. He submits that the appeal was dismissed by the ld. Commissioner (Appeals) on the ground of non-submission of application for condonation of alleged delay of two days. The Ld. Advocate submits that there was no delay in filing the appe....