2004 (1) TMI 418

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..... per : S.L. Peeran, Member (J)]. The Revenue is seeking condonation of delay of 44 days on the ground that the delay was caused on account of sending the appeal papers to the O/O JDR instead of sending it to the Registry. Staff of JDR had returned the papers to the Commissioner to file the same before the Registry of CESTAT, Chennai. On account of this, delay was caused, which is not attribu .....

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..... y patent negligence but due to genuine mistake. He relies on the judgment cited for condonation. Ld. Counsel Shri C.S. Kiran does not oppose the prayer for the condonation of delay in filing the application. 3. Heard both sides. In view of the reasons given by the Commissioner in his petition, the COD application is allowed. As we are of the considered opinion that there was no negligence on the .....

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