TMI Blog2012 (4) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.10.2007 but being the day was Saturday they filed appeal on 29.10.2007(i.e. Monday) and thus there is no delay - Held that?:- there is no delay of filing the appeal - the case is remanded to ld.commissioner(Appeals) to decide the stay petition and appeal afresh. - Ex.Ap.162/2010 - - - Dated:- 6-3-2012 - SHRI S.K. GAULE, DR. D.M. MISRA, JJ. Shri K.K.Banerjee, Advocate for the Appellant ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal on 27.10.2007 and 27.10.2007 was Saturday and they filed appeal on 29.10.2007(i.e. Monday) and thus there is no delay. 4. Learned A.R. reiterated the findings of the ld.Commissioner(Appeals). 5. We find that there is no delay and ld.Commissioner has not decided the issue on its merits. In these circumstances the case is remanded to ld.commissioner(Appeals) to decide the stay petition a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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