2007 (9) TMI 243

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....the Respondent. [Order] - Heard both sides on the application for the condonation of delay. In this case, the order of the Commissioner (Appeals) is dated 7-8-06 admittedly received on 16-8-06; the appellant claims to have given the papers for filing appeal with the learned consultant before expiry of 3 months time of filing the appeal; the consultant was suffering from hypertension for which a....