2015 (5) TMI 772

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... RDER B.S.V. Murthy, Technical Member - The appeal has been dismissed by the learned Commissioner (Appeals) on the ground that appellants have not explained the delay of 29 days in filing the appeal before him to his satisfaction. The appellants' explanation and the consideration thereof is in para 7 of the impugned order which is reproduced below : "Thus, the normal appealable period in re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e advocate or because of the fact that counsel did not advise them suitably, the appellant should not suffer. Therefore we set aside the decision and condone the delay in filing the appeal and remand the matter to the learned Commissioner (Appeals) for considering the appeal afresh in accordance with law. Needless to say principles of natural justice will be observed while considering the matter a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X