TMI Blog2015 (8) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the ld. Commisisoner(Appeals) and therefore he had no occasion to record his findings on this issue. Accordingly I am of the opinion that the case requires to be remitted back to the ld. Commissioner(Appeals) for his findings on the plea taken now by the Appellant and therefore the Commissioner(Appeals)s order is set aside - Decided in favour of assessee. - Appeal No.ST-70356/13 - ORDER NO.FO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the submission that they came to no about the impugned order on 30.8.2010 when the range superindent requested them to pay the adjudged amount in pursuance to the stay order. He submits that immediately on receipt of the letter, the appellant wrote to supply a copy of the order-in-original to enable them to proceed to file an appeal. The matter was under correspondence between the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the order must bear a court fee stamp for the purpose of filing appeal. He submits that certified copy of the order was received by them at a much later date which caused the delay in filing appeal before the office of Commissioner(Appeals). He contended that full Bench of Kerala High AIR 2015 Kerala 24 and other High Court had already taken the view that a certified copy is required for fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the first time has raised an issue before this forum that certified copy of the order in addition to original copy of the order is necessary for the purpose of filing an appeal. However, this plea was not taken before the ld. Commisisoner(Appeals) and therefore he had no occasion to record his findings on this issue. Accordingly I am of the opinion that the case requires to be remitted back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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