2004 (9) TMI 130

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..... g Counsel for the respondents. 2.Learned counsel Shri Vakharia submitted further that similarly situated persons succeeded in their appeals before the appellate Tribunal. Therefore, the learned appellate Tribunal ought to have entertained the appeal of the petitioners on merits after condoning the delay and set aside the order passed by the Commissioner (Appeals) who had refused to entertain the .....

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..... ion of delay, the petitioners appellants tried to offer an explanation that they came to know after expiry of the appeal period from the association that appeal was required to be filed whereas at the time of oral hearing of the appeal and stay application, it was submitted by the learned counsel before the appellate Tribunal that they were orally advised by the traders association that the appeal .....

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