9911796707
TMI Blog2016 (11) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... miscellaneous application is for restoration of appeal which was dismissed as non-maintainable vide this Tribunal's Order No.A/737/15/SMB, S/159/15/SMB & M/1659/15/SMB dt. 20.03.2015 on the ground that the appellant filed appeal before the Commissioner (Appeal) beyond the stipulated time period of 90days (60 days + 30 days condonable). 2. Shri Neerav Mainkar Ld. Counsel appearing for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.B. Kulgod, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue strongly objected for restoration of appeal. He submits that the order copy was issued by Superintendent of the Group-I, Division 9, whereas it should have been issued by the divisional Assistant Commissioner, therefore the appeal filed on the basis of such order copy is not proper. Therefore the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acknowledgement thereof has not been verified by the Commissioner (Appeals), therefore merely by taking the date of dispatch as the date of communication of the order does not appear to be proper. Since the vital aspect has not been properly considered, the appeal deserves to be restored. Therefore the appeal is restored in its original number. Accordingly, the stay application and COD are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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