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2017 (1) TMI 88 - CESTAT BANGALORE

2017 (1) TMI 88 - CESTAT BANGALORE - TMI - Condonation of delay - delay of one day in filing appeal - Held that: - the reasons given for filing the appeal late by one day is not intentional and deliberate but on account of bona fide reason and moreover it was very much within the power of the Commissioner (A) to condone the delay up to the period of 30 days on showing sufficient reasons but the learned Commissioner (A) chose not to exercise the discretion. In view of the facts and circumstances, .....

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7.1.2014 vide which the Commissioner (A) dismissed the appeal of the appellant on time bar. 2. The facts of the present case are that the appellants are engaged in the manufacture of moulded chair seats and backs falling under Chapter Heading 9401 9000 of CETA 1985. The appellant was issued a show-cause notice dated 3.10.2012 proposing to demand an amount of ₹ 33,354/- allegedly payable on the value of exempted goods i.e., trimming waste/saw dust manufactured and cleared during the period .....

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A) vide his order dated 7.1.2014 rejected the appeal on maintainability owing to delay of one day in filing the appeal. Aggrieved by the said order, the appellant has filed the present appeal. 3. I have heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order dismissing the appeal merely on delay of one day is not sustainable in law. He further submitted that the Order-in-Original dated 29.1.2013 was received by the appellant on 4.2.2 .....

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