Appeal before commissioner (appeals) - delay - There was no cogent material available before the...

Appeal before commissioner (appeals) - delay - There was no cogent material available before the Commissioner (Appeals) to hold that the copies of the orders were really served upon the appellants on 2nd August, 2000 and 16th September, 2000 - the copies were received for the first time on 19th July, 2006 and the appeals were filed on 7th September, 2006, they were filed within the period of limitation.... - AT .....

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