2008 (6) TMI 472

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..... The Applicant filed this application for condonation of delay of 46 days in filing the Appeal. The learned Advocate on behalf of the Applicant submits that as soon as they received the order of the Commissioner (Appeals), they deposited the duty as demanded. The dealing person was under the impression that duty was deposited and therefore, there was no need to file appeal before the Tribunal. .....

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..... support of their contention. 3. After hearing both the sides and on perusal of the record, it is seen that the dealing person of the Applicant, had kept papers under his control with the impression that they have deposited the duty, therefore, there was no need to file the appeal. The learned Advocate submits that on merits the appeal is in favour of the Applicant. I find that the merit of the .....

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