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1998 (6) TMI 320 - CEGAT, NEW DELHIExtract: .......arily accept on its face. Such rigidity in matters of condonation of delay, especially when the delay is only of 4 days, was not warranted. Shri Awasthi submits that his case is good on merits. I, therefore, allow this appeal, set aside the impugned order, specifically condone the delay and direct the Commissioner to hear the main appeal on merits.
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