2006 (2) TMI 163

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..... Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Registry has taken an objection with regard to the Court Fee paid by the appellants in respect of the appeals filed by them. The appellants have paid Court Fee of Rs. 1000/- on each of the appeals and a total of Rs. 6000/-. The Registry have sent a defect memo to the assessee to deposit further Demand Draft of Rs. 27, .....

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..... appeal on the ground of delay of 2 - 3 days and in some appeals up to 20 days. It is submitted that as there is no confirmation of demand of duty, hence the question of depositing additional court fee does not arise. He further submits that the delay was sufficiently explained and hence, the delay may be condoned and matter remanded to Commissioner (A) for de novo consideration, as the Commissione .....

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..... ogether for disposal as per law. The Commissioner (A) has dismissed the appeal on the ground that the delay in filing the appeal for 2-3 days and up to 20 days cannot be condoned. The appellants have given sufficient reasons for condoning the delay. The appellants had presented all their papers to their advocates for filing the appeal within time. The Advocate due to his pre-occupation in various .....

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