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2015 (1) TMI 20 - CESTAT MUMBAICondonation of delay - Delay of 20 days - Held that:- appellant is a partnership firm and the main partner who was looking after the factory was on business tour therefore, there was a delay of 20 days in filing the appeal before the Commissioner (Appeals) - Commissioner (Appeals) has not given the findings on the issue as on which date the order of adjudication was communicated to the appellant. He merely said that there is a delay of 20 days in filing the appeal and the reason for causing delay is not satisfactory. He has also not described why the reason for the delay is not satisfactory to him. In these circumstances, as explained by the learned Counsel that the main partner who was dealing with the matter was on business tour and could not be filed appeal within the prescribed time of limitation therefore, I condone the delay of 20 days in filing the appeal before the Commissioner (Appeals). With this terms the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) - Delay condoned.
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