1999 (9) TMI 901

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..... spondent. [Order per : S.L. Peeran, Member (J) (Oral)]. This appeal arises from the Order-in-Appeal No. 33/99, dated 25-2-1999 passed by the Commissioner (Appeals) rejecting the appeal solely on the ground of time-bar. As the issue lies in a short compass, therefore, the appeal itself is taken up for disposal by condoning the delay of 41 days in filing the appeal. 2. Appellants had rec .....

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..... im and the reason given by the appellant was an afterthought. Appellant had contended before the Commissioner (Appeals) that he was not in station and being the proprietor he could not engage another person to file the appeal before the Commissioner (Appeals). He has not accepted the reason given by the appellant and held that there was gross negligence in not filing the appeal in time. 4. Heard .....

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