2003 (12) TMI 454

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..... Dated:- 18-12-2003 - Shri S.S. Sekhon, J. REPRESENTED BY : Shri R.K. Chandan, DR, for the Appellant. Shri R. Ravindran, Advocate, for the Respondent. [Order]. Revenue is aggrieved .....

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..... ll not have powers to condone the delay. That cannot be the law. An appellate authority in appeal is required to exercise discretion vested in law, there can be no fetters so long as the grant of disc .....

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