2019 (8) TMI 1230

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..... Per: Ramesh Nair The appeal was dismissed by the Commissioner (Appeals) on the ground of time bar. 2. Sh. Willingdon Christian, Ld. Counsel appearing on behalf of the appellant submits that the appeal was filed with a delay of 26 days after the normal period of 60 days. He submits that the 30 days available for the appellant for condonation. That the application for condoning the delay was fil .....

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..... cided on merit. Accordingly, the impugned order is set aside, matter is remanded to the Commissioner (Appeals) to decide the issue on merit without going into the issue of delay and without getting influenced of his findings in the impugned order for the reason that he should not have considered the merit once he has dismissed the appeal on time bar. A non-maintainable appeal cannot be considered .....

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