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2016 (12) TMI 325 - CESTAT MUMBAICondonation of delay - reason for delay not shown - Held that: - I find that Commissioner(Appeals) has power under the statue to condone the delay of 30 days. Since it is refund matter there is no reason for appellant to delay the appeal and reason stated by the appellant for delay also appears to be correct. Appeal could not be dismissed only for the delay in filing appeal as not condoning the delay is as taking away the right of appeal. Considering the facts and circumstances and reason for delay in filing appeal before the Commissioner(Appeals), I set aside the impugned order and remand the matter to the Commissioner(Appeals) to decide the appeal a fresh on merit - appeal allowed by way of remand.
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