1999 (6) TMI 100

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..... ri S.K. Bansal, learned Chartered Accountant submitted that the Collector (Appeals) has dismissed their appeal on account of delay of 22 days in filing the appeal. According to him the adjudication order passed by the Asst. Commissioner confirming the demand was received by them on 2-8-1995 and the appeal was required to be filed on or before 2-11-1995. The factory of the appellants is situated in .....

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..... use shown by the appellants. The Commissioner (Appeals) has not condoned the delay observing that the appellants are a reputed company under the Companies Act employing well qualified personnel; so the Principal Officer of the Co. could have taken steps to see that the appeal was filed by any other responsible officer of the Co. It is not as if the dealing officer who fell ill was the sole propri .....

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