2001 (9) TMI 189

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....ptioned seven appeals were heard together. Both sides agree that the issue in all these seven appeals decided upon by the ld. Commissioner (Appeals) is the same. The issue is whether non signing of the appeal by the appellant is a condonable action or not. 2. The facts of the cases in the above seven appeals are that the appeal were filed on behalf of the appellants and were signed by the Couns....