TMI Blog2001 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ken up for disposal as the issue lies in a short compass. The Commissioner has dismissed the appeal under Section 35 of the Act on the ground that there was a delay of 5 days. The Commissioner has power to condone 30 days of delay. Sufficient reasons were given by the appellants seeking condonation of delay of 5 days, but the same was not accepted. Further, the Commissioner has not granted an oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lated appeals with marginal delays. In that view of the matter, while granting waiver of pre deposit and staying its recovery, the appeal is taken up and the matter remanded to Commissioner (Appeals) by condoning the delay in filing the appeal before him. The Commissioner is directed to take up the matter on merits and dispose of the matter after granting an opportunity of hearing to the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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