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TMI Blog2018 (8) TMI 1592X X X X Extracts X X X X X X X X Extracts X X X X ..... ral tax (Appeals-I), Pune in not going into the merit of the case at the time of final disposal of the appeal on the ground that appeal was filed 69 days after the receipt of order-in-original without a delay condonation application is under challenge before this Tribunal. 2. The contention of the appeal is that order of the adjudicating authority was received at its end on 23.04.2017, as found f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble at the Commissioner (Appeals)'s end. 4. Heard from both sides and perused the case papers. 5. It is found that the order-in-original dates 31.03.2017 and the statement of fact indicates that it was served upon the appellant on 23.04.2017 i.e. within 3 weeks of such pronouncement of order-in-original but the Commissioner (Appeals) has extracted Section 85(3A) and proviso appended to it to giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo months from the date of receipt of order-in-original and in the instant case, statement of fact reveal that it was received on 23.04.2017 and the same statement of fact is supposed to be verified by the appellant himself, which is also done in the instant case. The gap between the pronouncement of order-in-original and its communication, going by the date mentioned in the statement of fact is j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proviso enabling the Commissioner (Appeals) to allow the appeal to be presented after two months but within a further period of one month assigning sufficient reason to his satisfaction, such presentation can be accepted by him before proceeding to hear the case in its totality, which is not done at his end. Therefore, in my considered view, the appeal is filed within the stipulated period and to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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