TMI Blog2011 (1) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... delay beyond 30 days – assessee received a communication from the office of Commissioner indicating that they are not the right forum to file the appeal and same should be collected from their office and be filed in right office – assessee submits that the period during which the appeal was lying in the office of Commissioner, has to be excluded for the purpose of computing the delay in filing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he legal issue as the law on the above issue stands settled by the Hon ble Supreme Court decision in the case of Singh Enterprises vs. CCE, Jamshedpur reported in [2008 (221) ELT 163 (SC)], we take into consideration the appellant s contention that the appeal was actually filed within a period of 60 days but before the wrong forum inasmuch as the order was passed by the Assistant Commissioner of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e find that the above contention of the appellant to be correct and accordingly, set aside the impugned order of Commissioner (Appeals) and remand the matter to him for reconsideration of the COD application filed by the applicant. We make it clear that no views are expressed on the said issue of COD and the appellants are free to raise the factual as well as legal issues before Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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