TMI Blog2015 (12) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act appeal shall be presented within 3 months from the date of receipt of order and Commissioner (Appeals) may if he is satisfied allow further period of 3 months. In the present case, appellant filed appeal on 12.10.2011 immediately after three months and it well within the powers of Commissioner (Appeals) with a delay of one day which is condoned. Therefore, we find that appeal has been filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved in this appeal is that Commissioner (Appeals) in his impugned order dt.9.1.2014 dismissed their appeal on limitation on the ground that appeal was filed after a delay of 129 days beyond the permissible period of 90 days. 3. Ld. Consultant on behalf of the appellant submits that OIO was passed on 5.9.2011 and it was received by the appellant on 12.10.2011. He has filed affidavit and als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of ₹ 1,26,328/- vide T.R.6 challan dt.16.3.2015. He relied on the following case law :- (i) K. Thakore and Associates Vs CCE 2003 (161) ELT 670 (Tri.-Mumbai) (ii) Hoosein Kasam Dada (India) Ltd. Vs State of M.P. Others -1983 (13) ELT 1277 (SC) 3. Heard ld. A.R. 4. After hearing both sides, we find the OIO was dt.5.9.2011 and they received on 12.10.2011 and appellant filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 35 of the Act during the relevant period as the OIO was dt.5.9.2011 and the amended provisions introduced w.e.f. 28.5.2012. Accordingly, we set aside the impugned order and allow the appeal by way of remand to Commissioner (Appeals) who shall decide the issue on merit after extending a reasonable opportunity to the appellant. Appeal is allowed by remand. Stay application gets disposed of. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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