2004 (7) TMI 198

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..... Dated:- 6-7-2004 - Dr. S.L. Peeran, Member (J) and Shri K.C. Mamgain, Member (T) [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellants are not present despite notices issued to them .....

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..... er available with the Commissioner (Appeals) to entertain appeals beyond the condonable period of 30 days. 3. On a careful consideration we notice that the appellants have not appeared for hearing d .....

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