2006 (6) TMI 426

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..... These 2 appeals are directed against Order-in-Appeal dated 29-7-2004. Since the issue involved in this case is regarding dismissal of the appeal for delay, both the appeals are taken up together and disposed of by a single order. 2. When the matter was called out, none appeared for the appellant despite notice, nor there is any request for adjournment. 3. Considered the submissions made by l .....

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..... appeal and redress his grievance in the appellate forum. Since the appeals in both the cases are within the time limit of further 30 days for which Commissioner (Appeals) has got power to condoned, to my mind, the Commissioner (Appeals) should have condoned the delay in filing the appeal and should have disposed the appeals on merit. 4. Accordingly, delay of 1 and 2 days in filing the appeals b .....

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