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2019 (10) TMI 494 - CESTAT ALLAHABADCondonation of delay in filing appeal - Service of impugned order - power of Commissioner (Appeals) to condone delay - time limitation - HELD THAT:- The Commissioner (Appeals) has relied on the report of the Assistant Commissioner indicating that the order impugned was served upon the appellant on 02.01.2018 By Hand and had also enclosed a copy of relevant page of dispatch register before the Commissioner (Appeals) but the said report was not disclosed to the assessee - It is well settled that if the authorities intend to rely upon any document for holding against the assessee, the principals of natural justice require discloser of the said document to the appellant-assessee as also to supply, a copy of the same, for their comments. The report of the Assistant Commissioner referred to and relied upon by him would be disclosed to the assessee by giving them a copy of the same and thereafter an opportunity would be provided to them to contest the same, if they chose to do so - matter remanded to Commissioner (Appeals) for fresh decision - appeal allowed by way of remand.
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