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2015 (2) TMI 798 - CESTAT BANGALORECondonation of delay - Delay of 1 day in filing the appeal - Held that:- Commissioner (Appeals) should have condoned the delay under the circumstances and consider the stay application and appeal on merits in accordance with law. Accordingly, we condone the delay of one day in filing the appeal before the Commissioner and remand the matter to the Commissioner (Appeals) for fresh decision after considering the stay application and appeal filed by the appellant. Needless to say that the appellant shall be given reasonable opportunity to present their case before an order is passed. - Delay condoned.
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