2015 (1) TMI 20

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..... ppeal along with an application for stay against the impugned order wherein their appeal was dismissed by the learned Commissioner (Appeals) on the ground of limitation. 2. Brief facts of the case are that against the adjudication order dated 17-4-2010, the appellant filed an appeal before the Commissioner (Appeals) on  9-8-2012. The appellant has also preferred an application for condo .....

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..... isposed of at this stage. Therefore, after granting stay, I take up the appeal for consideration and final disposal. 4. The learned Counsel for the appellant submits that in fact, the appellant is a partnership firm and the main partner who was looking after the factory was on business tour therefore, there was a delay of 20 days in filing the appeal before the Commissioner (Appeals). As 20 .....

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..... of limitation therefore, I condone the delay of 20 days in filing the appeal before the Commissioner (Appeals). With this terms the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide the appeal on its own merits. 5. The appeal as well as the stay application are disposed of in the above terms. (Dictated in Court)
Case laws, Decisions, Ju .....

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