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2010 (9) TMI 645 - CESTAT, BANGALOREAppeal to Appellate Tribunal - Condonation of delay of three days in filing the appeal - As some electrical work was going on in the concerned section, regular work was interrupted and records got shifted from one place to another. Thus this marginal delay had occurred - The office of the Commissioner (Appeals) who passed the impugned order and the office of the appellant-Commissioner are situated on the same floor of the building -Therefore, the submission that the respondents had received a copy of the order, after a period of 110 days of passing of the same appeared to be factually incorrect - Find no reason to suspect the averments made in the COD application - That instead of the officer authorized to file the appeal, the appellant-Commissioner himself has signed the COD application does not appear relevant to the application - The marginal delay in filing the appeal is condoned - COD application is allowed.
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