By default, Glasshfish handle the MIME-TYPE as audio/x-mpeg for mp3 file, thus IE 9 can not play the mp3 with HTML5 audio object.
The solution is:
Open the Glassfish/domain/domain1/config/default-web.xml
and alter it to
Restart the glassfish & now IE 9 should be able to play mp3 file without problem.
Don’t forget to define following tag in your HTML file