2002 (10) TMI 186

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....I take up both the appeals with the consent of both the sides. 2. Commissioner (Appeals) has dismissed the appeals filed by the appellants on the point of limitation after observing that the period to file the appeals was curtailed down to 60 days and the appellant has filed the appeals after 85 days of receipt of the order. The appellants in their condonation of delay application has explained t....