2007 (6) TMI 202

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..... ppeal arises from a letter issued by Superintendent (Appeals) dated 28-5-2002 returning the appeal papers on the ground that the appeal has been filed beyond the condonable period before the Commissioner (Appeals), Bangalore. It is the submission of the appellants that the appeal has been filed within the condonable period. Therefore the Commissioner ought to have considered their prayer for condo .....

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