2005 (2) TMI 374

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.....K. Agrawal, Member (T)]. - Shri H.C. Verma, learned DR, submitted that the delay of 71 days in filing the appeal before that Tribunal has been caused on account of receipt of large number of Orders-in-Appeal, passed by the Commissioner (Appeals) during the months from May to September, 2004; that the delay was not intentional at all. On the other hand, Shri O.J. Chacko, learned Advocate, submitte....