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2017 (4) TMI 433 - CESTAT MUMBAIJurisdiction - power of Commissioner (Appeals) to condone delay - The entire ground of the revenue in their appeal is that the Commissioner (Appeals) has condoned the lapses u/r 96ZM whereas the power for condoning such lapse is vested only with the jurisdictional Commissioner and the Commissioner (Appeals) has no power to exercise the jurisdiction of the Commissioner - Held that: - As per Rule 96ZM, only jurisdictional Commissioner has power to condone the lapse, therefore the Commissioner (Appeals) cannot exercise the power which is vested in Commissioner. The right course on the part of the Commissioner (Appeals) was that he should have directed the adjudicating authority to first ascertain the decision of the Commissioner on the issue of condoning the lapse and thereafter pass a reasoned order - matter remanded to the original adjudicating authority with a direction that the respondent shall approach to the Commissioner for the same and after disposal of such matter by the Jurisdictional Commissioner the adjudicating authority shall pass a fresh order - appeal allowed by way of remand.
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