2002 (4) TMI 191

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....st a composite order dated 15-6-99 passed by the Commissioner (Appeals), Chandigarh. There is a delay of 861 days in filing these appeals. Accordingly, the Revenue have also filed 20 Nos. COD petitions. I have heard Shri A.S. Bedi, SDR for the appellants and Shri K.K. Anand, Advocate for the respondents - M/s. Pratap Iron & Steel Rolling Mills and M/s. Modi Wire Products, Mandi Gobindgarh. None of....

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.... to file any appeal against this order. The subsequent instructions from the Chief Commissioner to file the appeals cannot be considered to be the sufficient cause for not presenting the appeals within the specified period meriting the condonation of delay for a matter already closed on merits. The reliance on the judgment of the Hon'ble Supreme Court in the case of State of Haryana v. Chandra Man....