2004 (4) TMI 363

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..... S - 242/2004 - Dated:- 22-4-2004 - S/Shri P.G. Chacko, Jeet Ram Kait, JJ. REPRESENTED BY : Shri C. Mani, Advocate, for the Appellant. Shri N. Venkatraman, Advocate, for the Respondent. .....

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..... ng the merits of the case, which was in favour of the Revenue, was received in the Commissionerate after the statutory period for filing the appeal had expired. In other words, the idea of filing the .....

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