2004 (3) TMI 628

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..... ishra, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal as time barred. 3. The contention of the appellant is that the delay occurred due to the reason that appellants were busy in settling their other cases .....

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