2004 (3) TMI 512

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..... n behalf of the appellants. However, a request has been received for adjournment of the hearing to 30th September, 2004. I find that the hearing was adjourned earlier three times and hence, the present request for further adjournment for six months is declined. 2. Heard Shri S.S. Bhagat, learned SDR for the department. He states that the impugned order has been passed by the Commissioner (Appea .....

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..... the material time. The appellants had prayed for condonation of delay on the ground that their counsel met with an accident. As such, I am of the view that the impugned order passed by the Commissioner (Appeals) rejecting the application for condonation of delay is not justified. I also find that the Commissioner (Appeals) has not decided the case on merits and has merely rejected the appeals on t .....

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