2003 (6) TMI 372

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..... Order]. I have gone through the impugned order and, in my view, the stay application as well as appeal both can be decided simultaneously. 2. The facts are not much in dispute. The proceedings were initiated against the appellants on the strength of the show cause notice for having clandestinely removed the excisable goods without payment of duty during the period in dispute i.e. January, .....

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..... p in appeal against the impugned order. 4. I have heard both sides and gone through the record. The bare perusal of the record shows that there was a delay of 40 days in filing the appeal by the appellants before the Commissioner (Appeals) against the order-in-original. For the condonation of the same, they had submitted medical certificate of Shri Surendra Kumar Singhvi, Director of the appella .....

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..... doubted by the Commissioner (Appeals). His view that there was other Directors also who could file the appeals if Shri Surendra Kumar Singhvi, Director, was ill, and as such there was no sufficient cause for condoning the delay, cannot be accepted, as it does not appeal to the reasons. The illness certificate furnished by Shri Surendra Kumar Singhvi, Director, who was in charge of the day-to-day .....

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