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TMI Blog2001 (9) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... . Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself can be disposed of at this stage. Accordingly, we allow the present application and take up the appeal for final disposal. 2. The order of the Commissioner (Appeals), impugned in the appeal before us, was passed on the sole ground that the appeal of the party was barred by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the order of the Additional Commissioner had been received in the appellant s factory on 20-12-2000, it was only on 29-12-2000 that the said order had reached the dealing hand and that, treating the latter date as the effective date of receipt of the order, the party happened to file their appeal with the Commissioner (Appeals) on 21-3-2001 without contemplating any delay and hence without fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsr (Appeals) before rejecting their appeal. It is true that there must be proper application for condonation of any delay involved in the filing of the appeal and also no such application was filed by the party before the lower appellate authority. This, however, would not support a proposition that the Commissioner (Appeals) has power to reject the appeal on the ground of time-bar in the absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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