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2008 (7) TMI 404 - HIGH COURT OF JUDICATURE AT BOMBAYLimitation - extension of 30 days to file the appeal seeked - Held that:- We are fully convinced that the Commissioner (Appeals) had allowed the Appeal to be presented and heard the same on merits, it means he was fully satisfied with sufficient cause for condoning the delay of 29 days and as such the same was condoned. If the Appeal was not allowed to be presented without being satisfied with the delay, the Commissioner could not have even issued the notice of hearing to the Appeal as well as on the stay Application. Under the aforesaid facts and circumstances of the case, we find that the impugned order dated 15th October, 2007 passed by the Commissioner (Appeals) as well as the impugned order dated 12th February, 2008 passed by the CESTAT are not sustainable in law and accordingly we set aside both the aforesaid orders and remand back the Appeal to the Commissioner (Appeals) for hearing and final disposal of the same strictly on its own merits in accordance with law.
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