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2002 (11) TMI 689

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..... ankar, Member (T)]. - In the order impugned in the appeal the Commissioner (Appeal) has dismissed the appeal filed before as barred by limitation. The appellant received the order of the Joint Commissioner on 24-10-2001 and filed its appeal against this order to the Commissioner (Appeals) on 6-1-2002. There was a delay of 14 days on the ground of illness, supported by a certificate issued by a .....

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