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TMI Blog2000 (11) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... Peeran, Member (J)]. - In this appeal, the appellants have challenged the correctness of the impugned Order-in-Appeal No. 75/2000 dated 29-5-2000 by which the Commissioner (Appeals) dismissed the appeal on the ground of delay in filing the appeal before him. The delay was one month and seventeen days. The only reason given by the appellant was that the dealing clerk had left the company and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aying the recovery of the confirmed duty amount of Rs. 25,805/-. 2. Learned advocate submits that the issue on merits was covered and in such circumstances the Commissioner ought to have condoned the delay. She submits that where the merits of the case is in party s favour, then such delay should be condoned in the light of the judgment of Supreme Court rendered in the case of Jaya Engineering W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the present case. 4. On a careful consideration of these submissions, we see lot of force in the submission made by learned DR. The grounds made by the appellants were not supported by documents, the name of the dealing clerk was not disclosed nor the records pertaining to the absentee was produced to support the case. It was also not shown as to how the concerned Manager Shri E.B. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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