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TMI Blog2001 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - In the order impugned in the appeal, the Commissioner (Appeals) has dismissed the appeal before him as being barred by limitation, declining to condone the delay of 51 days in filing the appeal which he finds "grossly due to negligence on the part of the appellant." 2. The appeal was against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal before the Tribunal, that the production capacity can be fixed only by the Commissioner and that the letter of the Asstt. Commissioner itself is issued from the office of the Commissioner, giving the impression that it was the Commissioner's order communicated by the Asstt. Commissioner is acceptable. 3. In these circumstances, we condone the delay and set aside the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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