2007 (6) TMI 202

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..... has been filed within the condonable period of 30 days, is acceptable - Commissioner ought to have passed the order - matter remanded to Commissioner (Appeals) to decide the case on merits - ST/30/2004 - 639/2007 - Dated:- 5-6-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) Shri Bojanna, Advocate, for the Appellant Shri Anil Kumar, JDR, for the Respondent. [ .....

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..... he papers on the ground that the appeal has been filed within time, but it has been filed after initial 60 days which is not in dispute but it has been filed during the condonable period of 30 days, The Commissioner ought to have passed the order. Returning of appeal papers by the Superintendent is not in terms of law. A similar matter in assessee's case was remanded to the Commissioner (Appeals) .....

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