2006 (7) TMI 422

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing both sides, it is seen that the Commissioner (Appeals') order was served upon the applicant/appellant through Assistant/Deputy Commissioner. As per the Appellant, the said order was received by them on 3-9-2005 and the appeal was required to be filed on 3-12-2005. However, the same was filed on 12-1-2006 in as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on the part of the appellant. However, the appellant now submits that they are in a position to reconstitute the file. In view of the above, we set aside the impugned order, remand the matter to Commissioner (Appeals) for decision on merits, after the appellant's submit the reconstituted appeal. Appeal is thus allowed by way of remand. MA for COD and Stay Petition is also gets disposed of. Dicta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X