2007 (8) TMI 622

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..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. After allowing the application for early hearing, we proceed to decide the appeal itself, inasmuch as the Commissioner (Appeals) has rejected the appeal only on the ground of limitation by refusing to condone the delay of 30 days and has not decided the matter on merit. 2. It is seen that the appellant has placed on record the me .....

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..... m, who was looking after the entire activities and he having been hospitalized, should have been considered as reasonable ground for delay in filing the appeal. It is also seen that the entire duty including interest and penalty also stands deposited by the appellant even before filing papers before the Commissioner (Appeals). 3. We, accordingly, condone the delay, set aside the impugned order a .....

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