2000 (12) TMI 507

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..... for the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The Commissioner (Appeals) has dismissed the appeal before him as barred by limitation after refusing to condone the delay of 24 days in filing the appeal. 2. The explanation tendered to him for the delay was that the difficulty in obtaining documents necessary for the filing of the ap .....

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