2003 (10) TMI 469

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..... been noted. The learned Counsel states that the matter is an old one and the appeal itself should be decided as the Commissioner (Appeals) through the impugned order had dismissed the appeal of the appellants against the order-in-original on the question of limitation only without hearing on merits. 2. I have perused the record and the impugned order and I find that the request of the Counsel d .....

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..... misplacement of the appeal papers in his office by his assistant. In these circumstances, the Commissioner (Appeals) should not have taken such a strict view and refused to condone the delay of only 12 days in filing the appeal. He had discretion to condone the delay upto 30 days and should have exercised the discretion judiciously. It is well settled that technicalities if pitted against the just .....

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