2015 (8) TMI 349

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....Mr. H.K. Thakur; When this appeal was called out of hearing, Shri S. Suriyanarayanan, (Advocate) appeared on behalf of the appellant. It was his case that there was delay of 60 days which was condonable by the Commissioner (Appeals), as per existing provisions. He submits that in Para 3 of the OIA dated 05.12.2012, the first appellate authority has given a finding that no one is appeared on behal....