2004 (7) TMI 198

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....r (J) (Oral)]. - The appellants are not present despite notices issued to them. They have filed appeal against a letter issued by the Superintendent on behalf of the Commissioner (Appeals) stating that the appeals filed by them are beyond the period of three months and condonable period of 30 days and that the appeals are not maintainable. 2. Ld. SDR submits that the returning of papers by the ....