2004 (4) TMI 411

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..... ted themselves in spite of today s notice of hearing having been sent to them well in advance. Accordingly, I have heard Shri Bidhan Chandra, learned D.R. for the Revenue and gone through the impugned order. 2. The Commissioner (Appeals) has rejected the appeal on the issue of time-bar by refusing to condone the delay of one and half month in filing the appeal. The appellants prayed for condonat .....

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