2011 (3) TMI 953

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..... ccordingly heard learned DR and have gone through the impugned order passed by Commissioner (Appeals) vide which he has rejected the appeal on the point of limitation.   2. It is seen that the appellant filed a COD application for condoning the delay of twenty four days in filing the appeal before Commissioner (Appeals) on the ground of illness of the director. However the appellate authorit .....

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