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2014 (12) TMI 490 - CESTAT BANGALORECondonation of delay - Absence of dealing officer - Held that:- Delay attributable to the absence of dealing officer of the appellant's company due to his ill health, which is evident from the leave application available in the records; and that immediately on resuming to his duties, necessary steps were taken to file the appeal before the first appellate authority. The marginal delay in filing the appeal should not be held against the substantive right of the appellant to file the appeal and redress his grievance in the appellate forum. Since the present appeal has been filed within the time limit of further 30 days, the Commissioner (Appeals) should have condoned the delay in filing the appeal and should have disposed the appeal on merits, which he is empowered under the statute to do so - Matter remanded back - Decided in favour of assessee.
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