2015 (5) TMI 772

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....DER B.S.V. Murthy, Technical Member - The appeal has been dismissed by the learned Commissioner (Appeals) on the ground that appellants have not explained the delay of 29 days in filing the appeal before him to his satisfaction. The appellants' explanation and the consideration thereof is in para 7 of the impugned order which is reproduced below : "Thus, the normal appealable period in res....