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2013 (9) TMI 863 - CESTAT NEW DELHICondonation of delay - Event Management Service - Commissioner rejected appeal for delay in filing appeal - Held that:- The statutory provision clearly enjoins that an aggrieved person is entitled to present an appeal within three months from the date of receipt of the decision/ order of an adjudicating authority. The conclusion by the appellate Commissioner that the adjudication order was despatched on 05.05.2011 but the appeal was filed on 15.06.2012 and therefore beyond the period of limitation, therefore discloses non-application of mind. The Commissioner (Appeals) ought to have based his conclusion as to limitation on the basis of the date of receipt of the adjudication order and not the date of despatch of the order. In the absence of any analysis and conclusion by the learned appellate Commissioner, identifying the date on which the adjudication order was received by the assessee, he could not have legitimately concluded that the appeal preferred on 15.06.2012 is beyond the period of limitation, since it was filed after a period of one year one month and ten days, from the date of despatch. The process of reasoning adopted by the Commissioner for computing the period of delay from the date of despatch is perverse - appellate order quashed and remit the appeal to the Commissioner (Appeals) for denovo determination - Decided in favour of assessee.
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