2005 (4) TMI 432

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..... for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The stay petition was dismissed for non-prosecution vide order No. S/112/WZB/2005/C-1, dated 7-2-2005. 2. Ld. Advocate, Shri M.H Patil, appearing for the appellant submits that on account of certain confusion, appearance could not be made on the said date. As such, he prays for recalling of stay order. As regards merits, ld. .....

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..... tion of the ld. Advocate. Accordingly, we recall the stay order and allow the stay petition unconditionally and take up the appeal itself for final disposal. Inasmuch as the appeal before the Commissioner (Appeals) was filed in time, though in a different office and was subsequently transferred to the appropriate office, the Commissioner (Appeals) was not justified in dismissing the same on the po .....

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