2009 (3) TMI 793

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..... This application is by a CHA seeking stay of operation of the impugned order wherein the Commissioner (Appeals) dismissed his appeal as time barred. The CHA had received a copy of the order-in-original (wherein a penalty of Rs. 50,000/- was imposed on him) on 13-3-08. They filed an appeal with the Commissioner (Appeals) on 4-6-2008 with a delay of 24 days. In his application for condonation of thi .....

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..... t inasmuch as the advocate was aware of the facts of the case. Therefore, the Ld. Commissioner (Appeals) refused to condone the delay of the appeal. 2. After hearing the Ld. Counsel for the appellant and the Ld. SDR for the respondent, I am unable to find fault with the view taken by the lower appellate authority. The CHA had no back pain before 10-5-08 and could have instructed his advocate to .....

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