2007 (12) TMI 354

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..... appeal by the Department against the order of the Commissioner (Appeals) Nos. 26 to 27/2007 (Ahd-I), dt. 24-1-2007. 2. Heard ld. SDR. None appears for the respondent. 3. The relevant facts, in brief, are as follows :- (a)     In this case, Commissioner (Appeals) has admitted and disposed of an appeal filed after expiry of the extended period (the normal period + th .....

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..... d about it. Therefore, the respondent claimed that the service was effected only on 3-10-2006 and accordingly their appeal filed on 24-11-2006 was in time. 4. Ld. SDR submits that Commissioner (Appeals) has no powers to entertain an appeal on 24-11-2006 when admittedly the order-in-original has been received by the respondent before 6-4-2006 as evidenced by the postal acknowledgement receive .....

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..... statute. This is contrary to the letter and spirit of the provisions of Section 35 prescribing the time-limit. Commissioner (Appeals) should not have admitted the appeal and therefore the order of the Commissioner (Appeals) is not legal and proper. Accordingly, the order of the Commissioner (Appeals) is set aside and order of the Original Authority is restored. 6. Appeal is allowed. (Dictat .....

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