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2013 (3) TMI 443 - CESTAT, NEW DELHICondonation of delay in filing an appeal - Section 85 of Finance Act, 1994. - None present for the appellant, nor there is any adjournment application. - Commissioner (Appeals) has vested discretionary power to condone delay beyond first 3 months if appeal is within next 3 months. Held that:- Matter is remanded to the Commissioner (Appeals) if any, to exercise his discretionary power, upon application if any, made by appellant explaining delay. If such an application is made, learned authority shall pass appropriate order granting fair opportunity to the appellant.
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