2008 (5) TMI 556

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..... der per : S.L. Peeran, Member (J)]. The stay application and appeal are taken up together for disposal as the issue lies on a short compass. The Commissioner (Appeals) dismissed the appeal as there was a delay of 26 days in filing the appeal. The Commissioner has powers to condone delay upto 30 days. The Commissioner has noted that the appellant had followed a casual approach and the casual .....

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..... in a delay of 86 days in filing the appeal before the Tribunal was condoned on the ground that non-condonation will result in gross-injustice to the appellant. Like-wise this bench has condoned delay in filing the appeal in filing the appeal before the Commissioner (Appeals) in the case of East India Commercial Co. Ltd. v. CC - 2005 (180) E.L.T. 65. Similar delays were condoned by Rajasthan High C .....

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