TMI Blog2012 (11) TMI 198X X X X Extracts X X X X X X X X Extracts X X X X ..... y not be accepted as sufficient and reasonable cause, declined to condone the delay of 25 days in filing the appeal and accordingly, rejected the appeal on time bar - Commissioner (Appeals) directed to condone the delay - order is set aside and the appeal is remanded to the Commissioner (Appeals) - E/1048/2011 - A/82/2012-EX(BR)(PB) - Dated:- 24-1-2012 - Ms. Archana Wadhwa, Shri Sahab Singh, J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... again before the Tribunal only. Inasmuch as the period for filing the appeal before the Tribunal is 90 days, they were in the process of filing the same. However, subsequently, on contacting their advocate, they were advised to file the appeal before the Commissioner (Appeals). Accordingly, the appeal was immediately filed before the Commissioner (Appeals) with the condonation of delay applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that the delay in filing the appeal before the Commissioner (Appeals) is required to be condoned. We accordingly, direct the Commissioner (Appeals) to condone the delay and dispose of the appeal on merits, for which purpose, we remand the matter to him. Accordingly, the impugned order is set aside and the appeal is remanded to the Commissioner (Appeals) for decision on merits. 5. The stay peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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