Appellant's Delay in Filing Appeal with Commissioner (Appeals) Condoned After Initial Error in Submission Route.

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....Condonation of delay in filing appeal before Commissioner (Appeals) - Initially the appellant was advised to file a representation before the Chief Commissioner against the order dated 26.10.2009, but subsequently, the counsel who was contacted, after the Range Officer informed the appellant that no appeal had been filed before the Commissioner (Appeals), advised that an appeal was required to be filed before the Commissioner (Appeals), that an appeal was filed on 13.05.2010. - Delay conodoned - AT....