2011 (7) TMI 344

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..... 0 - Subsequently in Para 4, she says that the appeal was filed after the delay of eight days. The exact quantum of delay is not available and what we have is only three figures; 2, 5 and 8 days. Nevertheless, the delay is only maximum of five days even if it is assumed that order was received by the appellants on 23.11.2010, the delay could have been condoned by the learned Commissioner (Appeals) .....

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..... r delay and not on merits, I propose to deal with appeal at present. Stay petition is allowed since the issue involved is only condonation of delay and the matter can be decided finally and accordingly the appeal itself is taken up for decision. 3. Heard both sides. I find that in this case, in application for condonation of delay filed before Commissioner (Appeals), appellant had submitted th .....

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..... ffidavit to support the statement that fault is on the part of clerk. Nevertheless, the delay is only maximum of five days even if it is assumed that order was received by the appellants on 23.11.2010, the delay could have been condoned by the learned Commissioner (Appeals). Since she has not found it fit, I consider it appropriate that the delay in filing of appeal has to be condoned and accordin .....

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