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2016 (11) TMI 111 - GAUHATI HIGH COURTFiling an appeal before Commissioner (Appeals) - Period of limitation - Section 85 of the Act - Held that: - The Commissioner (Appeals), therefore, apparently committed an illegality in calculating the period of three months from the date of dispatch of order instead of from the date of its receipt by the appellant and dismissing the appeal on the ground of limitation. Likewise, Commissioner (Appeals) also committed an illegality in dismissing the appeal merely because verification of appeal in the office of the appellant was not properly done. In all fairness, Commissioner (Appeals) should have given an opportunity to the appellant to remove the defect. Appeal allowed - demand not justified - matter remanded.
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