TMI Blog2012 (11) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... me because of unfortunate demise of his relative. - delay is condoned in filing of appeal and set aside the impugned order passed by the Commissioner (Appeals) and remand the matter back to the Commissioner (Appeals) for de novo adjudication on merits after giving opportunity of being heard the appellant. - CEA No.1636 of 2012 - - - Dated:- 1-10-2012 - Mr. Ajit Bharihoke, And Mr. Rakesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was listed for hearing on stay application. However, after hearing the parties for some time we are of the view that appeal itself can be disposed of at this stage and after waiving the condition of pre-deposit we have proceeded to hearing the appeal. 3. Shri C. Hari Shankar, ld. Advocate for the appellant has contended that the order in original was served on the appellant on 10th January, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is no longer res integra and the Tribunal in the appellant s own case in RGL Convertors 2003 (154) ELT 711 (T) following the decision in Lakshmi Packaging (P) Ltd. vs. Commissioner 2000 (117) ELT 333 has decided the issue in favour of the appellant. Shri C. Hari Shankar, Advocate has thus urged us to set aside the impugned order and remand the matter for decision on merits after giving an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of communication of the decision or order to him. Proviso to Section 35(1) confers powers to Commissioner to extend the period for filing of appeal for 30 days beyond the prescribed period of 60 days if a sufficient cause is shown by the appellant. 6. Admittedly, appellant had filed appeal against the order in original with delay of 20 days beyond the prescribed period of 60 days. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved party, but to ensure that the party s concerned is vigilant and prompt in pursuing his/her rights. In the instant case, Commissioner (Appeals) without even appreciating that the delay was only of 20 days and has proceeded to dismiss the appeal on technical ground of limitation without bothering to appreciate the effect of his order on the appellant. Thus, we find that it is difficult to sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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