2014 (8) TMI 668

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....the Respondent. ORDER Considering the fact that the applicants have challenged the impugned order before the Commissioner (Appeals) as per the preamble of the impugned order, which is not the proper authority, that caused delay in filing the appeal before the Tribunal. As the Bench is satisfied with the reasons stated herein above for the cause of delay in filing the appeal, we condone the delay....