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2014 (3) TMI 371 - CESTAT AHMEDABADCondonation of delay - Appeal dismissed as beyond limitation - Held that:- assessee, if, had filed an application for condonation of delay, the same could have been allowed by the first appellate authority. In our view, a delay of ten days in filing the appeal before the first appellate authority could have been condoned as it lies within the power vested with the first appellate authority. Suffice to say that such power vested with the first appellate authority should have been exercised and the matter should have been disposed of on the merits of the case, we are constrained to set aside the impugned order and remand the matter back to the first appellate authority. We set aside the impugned order, condone the delay filed before the first appellate authority though the delay application was not filed, and direct him to restore the appeal to its original number and dispose the same on merits by speaking order - Decided in favour of assessee.
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