2004 (5) TMI 461

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Bhagat, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides and considered the issue. 2. It is found that the Commissioner appeal had dismissed the appeal on the issue of time-bar without giving a hearing on the application made regarding condonation of delay. The fact that the delay was caused due to the death of the father of the person in-charge of Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X