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2012 (12) TMI 516 - CESTAT KOLKATACondonation of delay - Non service of impugned order in appeal - Held that:- Commissioner (Appeals) has rejected the appeal on the ground of delay in filing the appeal before him but delay was for 32 days, which was within condonable limit of three months. As before the Commissioner (Appeals) the appellants have filed an application seeking condonation of delay along with an affidavit and medical certificate, which was not considered by the him and the condonation delay application was rejected for non-submission of medical certificate. Commissioner (Appeals) has also not decided the case on merit. Commissioner (Appeals) order is set aside and the matter is remanded back to re-consider condonation of 32 days delay taking into consideration the affidavit and medical certificate annexed to the COD application - in favour of assessee by way of remand.
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