2000 (12) TMI 746

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..... er (J)]. The Stay application and appeal arise from order in Appeal No. 7/2000 dated 20-7-2000 passed by the Commissioner (Appeals) rejecting the appeal on the ground that there was a delay of six days in filing the appeal after the initial three months period. The Commissioner (Appeals) has got power to condone the delay for a period of three months after the initial period of three months. .....

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..... grant waiver of pre-deposit of the amount, condone the delay and take up the appeal, and remand the case to the Commissioner (Appeals) in view of the judgment in the case of Shree Malliga Mills (P) Ltd. v. C.C.E. as reported in 1997 (92) E.L.T. 196 and the Hon ble Supreme Court s judgment in the case of Collector v. Mst. Katiji reported in 1987 (28) E.L.T. 185. Thus the appeal is allowed by remand .....

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