2001 (9) TMI 865

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..... hana Wadhwa, Member (J)]. On matter being called nobody appeared on behalf of the appellants in spite of today's notice of hearing having been sent well in advance. Accordingly we have heard Shri A.K. Mondal, learned DR for the Revenue, and have gone through the impugned order of the Commissioner (Appeals). 2. The Commissioner (Appeals) has rejected the appeal filed by the appellants befor .....

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..... ifting of the same in which the related papers got misplaced and this should be considered as sufficient cause by the Commissioner (Appeals). They have also contended that they have a good case on merits inasmuch as the refund was given to the appellants as a consequence of the Final Order passed by the Tribunal. Taking all these facts into consideration we condone the delay in filing the appeal b .....

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