2015 (12) TMI 338

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..... e For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER Per R. Periasami As the issue lies on a short compass, after dispensing with the requirement of predeposit, with the consent of both sides, the appeal itself is taken up for hearing . 2. The Commissioner (Appeal) has dismissed the appeal on limitation as the appellants failed to seek condonation of the appeal before Commissioner (Ap .....

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..... e findings in the impugned order. 5. After hearing both sides, we find that there is sufficient cause shown by the appellant for the delay in filing the appeal before Commissioner (Appeals). The due date of filing appeal is 17.11.2011 whereas they have filed the appeal on 20.1.2012. The only ground mentioned in the order for dismissing the appeal is that appellants failed to file COD application .....

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