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2018 (11) TMI 1876 - CESTAT NEW DELHICondonation of delay of about two days in filing the appeal before the ld. Commissioner (Appeals) - HELD THAT:- The delay of two days in filing the appeal before the Commissioner (Appeals) is condoned and accordingly set aside the impugned order in appeal and remand the matter for decision on merits. The ld. Commissioner (Appeals) shall hear the appellant and decide the appeal on merits and shall also decide the issue of jurisdiction as it appears the show cause notice was never served on the appellant. The appellant is also directed to appear before the Commissioner (Appeals) within 60 days from the receipt of a copy of this order and seek opportunity of hearing. Both COD and appeal allowed.
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