TMI Blog2015 (12) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... order for dismissing the appeal is that appellants failed to file COD application before the Commissioner (Appeals). Otherwise the appeal is within the powers of Commissioner (Appeals) for condonation. Accordingly, the delay in filing of appeal before Commissioner (Appeals) is condoned. Appeal is remanded to Commissioner (Appeals) for deciding the case on merits after affording a reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) has recorded the facts in para-12 of the OIA. 3. Ld. Advocate submits that they have already paid entire duty amount of ₹ 31,506/- and produced copy of challan vide e-receipt dt.18.2.2005 and also payment of ₹ 33,006/-vide e-receipt dt.9.3.2015 against penalty. She submits that though the OIO mentions address of the appellant in the preamble as No.362, Mettupalayam Roa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals). Otherwise the appeal is within the powers of Commissioner (Appeals) for condonation. Accordingly, the delay in filing of appeal before Commissioner (Appeals) is condoned. Appeal is remanded to Commissioner (Appeals) for deciding the case on merits after affording a reasonable opportunity to the appellant. Stay application is disposed. Impugned order is set aside. Appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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