2004 (4) TMI 92

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....ertiorari for quashing the order dated 26th of June, 2000 passed by the respondent No. 1. The respondent No. 1 by the impugned order has refused to condone the delay of approximately 21 months in filing appeal before it against the order dated 30th of March, 1998. 2. Heard the Counsel for the parties and perused the record. The petitioners are engaged in the manufacture of goods falling under C....

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....ns of the petitioner were not accepted by the Commissioner and Commissioner vide his letter dated 30th of March, 1998 reiterated his earlier finding regarding the capacity. According to the petitioner no opportunity of hearing was given to it by the Commissioner before passing of the order dated 30th of March, 1998. Again a representation was made which was ultimately rejected by the order dated 3....