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2008 (8) TMI 253 - CESTAT NEW DELHICommissioner rejected the condonation application and dismissed the appeal as time-barred - It is true that the preamble of the order-in-original mentioned that the appeal could be filed within sixty days as provided in the Act but the moot question was whether the resultant delay of three days should be condoned. The intervening two days being Saturday and Sunday, the Commissioner should have shown better discretion and condoned the delay, and decided the appeal on merits
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