TMI Blog2018 (12) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... on the reason that the same was time barred, without expressing any view on the merits of the matter, the valuable statutory right of appeal provided to the petitioner cannot be denied on the simple reason that the said appeal was filed with meagre delay of 25 days. This Court is inclined to set aside the impugned order and remit the matter back to the first respondent to consider the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is seen that the petitioner suffered an Order-in-Original passed by the Deputy Commissioner of Central Excise, Service Tax Cell, Hosur I Division, Thally Road, Hosur, dated 27.04.2017. It is evident from the said Order-in-Original that the petitioner is also informed that an appeal against the said order would lie before the Commissioner (Appeals), Chennai-34. However, as the jurisdiction got bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal by condoning the delay. 4. The learned counsel appearing for the petitioner reiterated the above contentions. He further submitted that as the Appellate Authority at Chennai did not receive the appeal papers, the petitioner did not have any acknowledgement to show that they have filed the appeal in time before the Commissioner (Appeals) Chennai. 5. On the other hand, the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l only on the reason that the same was time barred, without expressing any view on the merits of the matter, I am of the view that the valuable statutory right of appeal provided to the petitioner cannot be denied on the simple reason that the said appeal was filed with meagre delay of 25 days. Therefore, this Court is inclined to set aside the impugned order and remit the matter back to the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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