2005 (7) TMI 566

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..... eard Shri P.K. Das, ld. Advocate for the appellants and Shri J. R. Madhaim, ld. JDR for the respondents. 2. Shri Das submits that the Commissioner (Appeals) has passed an order without examining the record and the documents. The application for condonation of delay was filed along with the appeal papers but it was not considered by the Commissioner (Appeals). The application for condonation of d .....

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..... ls) had dismissed the appeals filed by the appellants on the point of limitation after observing that the period to file the appeals was curtailed down to 60 days and the appellant has filed the appeals after 86 days. The appellant in their application for condonation of delay before the Commissioner (Appeals) has explained that the preamble to the order passed by the Assistant Commissioner of Cen .....

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