2004 (7) TMI 579

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..... ng examined the records and heard both sides, I am of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The appeal is against an order passed by the Commissioner (Appeals) dismissing the assessee s appeal as time-barred. It appears from the record that there was a delay of 12 days from the da .....

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..... to 30 days. The delay involved in the filing of the assessee s appeal was only to the extent of 12 days. But in terms of the aforesaid proviso, it was incumbent upon the appellants to make an application for condonation of this delay. Their Counsel s oral application for condonation was not enough. This is because the proviso required the appellate authority to record its satisfaction as to whethe .....

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