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1999 (11) TMI 462 - CEGAT, MUMBAIExtract: .......m vide his order dated 28-12-1998. If he had passed an order on stay application, he is deemed to have condoned the delay in filing of the appeal. On this count also we find that the impugned order does not sustain. We set aside this order holding that the appeal was filed within time and direct the Commissioner to dispose of the appeal before him.
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