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2004 (2) TMI 604

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..... : V.K. Agrawal, Member (T)]. This is an application, by M/s. M.C.E. Products Sales Services Ltd., for condonation of delay in filing the appeal. 2. Shri C. Hari Shankar, learned Advocate, submitted that they had filed an appeal against the Order-in-Original No. 194/99, dated 31-3-99 before the Commissioner (Appeals) against confirmation of demand of duty; that the Commissioner (Appeals), .....

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..... he Commissioner (Appeals); that thus the delay in filing the appeal was solely due to the misplacing of the impugned order in the applicants office; that in the interest of justice, the delay deserves to be condoned and the appeal be heard and disposed of on merit. 3. Shri P.M. Rao, learned D.R. opposes the prayer by submitting that there is a delay of 545 days in filing the appeal and the reas .....

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