1999 (12) TMI 481

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..... al against the Order-in-Appeal passed by the Commissioner (Appeals), Ghaziabad dated 12-5-1999. Along with the Appeal, Commissioner has also filed an application for condoning the delay in filing the Appeal. The only ground that has been mentioned in the Condonation Application is : It is submitted that the appeal against the Order-in-Appeal could not be filed within the time limit because the Co .....

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