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2019 (1) TMI 1238 - CESTAT BANGALOREMaintainability of appeal - appeal was dismissed on the ground of time bar holding that the appeal before the Commissioner was filed beyond prescribed period - non-service of order-in-original - Held that:- In the impugned order, the Ld. Commissioner (A) has not considered at all the submissions made by the appellant in their application seeking Condonation of Delay in filing the appeal before him - Further, when the appellant’s accounts were freezed on the basis of Order-in-Original then they came to know about the said order and thereafter, they moved an application for obtaining the order which is alleged to have been served on them on 30.01.2017 but there is no proof of the said service - Further, even the adjudication order was passed without giving sufficient opportunity to the appellant to put up their defence. Matter remanded to the Commissioner (A) to decide the appeal on merits - appeal allowed by way of remand.
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