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2019 (11) TMI 379

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..... ent case, the appeal was filed beyond the prescribed period of 60 days. The delay of approximately 27 days in filing the appeal was within the condonable power of the Commissioner (A). The delay of approximately 27 days in filing the appeal before the Commissioner (A) is condoned - case remanded back to the Commissioner (A) with a direction to decide the case on merits - appeal allowed by way of remand. - E/20861/2019-SM - Final Order No. 20997/2019 - Dated:- 7-11-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER Mr. Raghvendra B. Hanjer, Advocate For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 11.07.2019 passed by the Commissioner ( .....

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..... nterest Act on 25.11.2013 and were not allowed till 19.11.2018 to enter the premises. After considering the submissions of the appellant, the Commissioner (A) held that OIO was served on the appellant on 08.02.2017 under Panchnama and the appeal was filed only on 08.02.2019 and there is a delay of approximately 680 days and the same cannot be condoned under proviso to Section 35 of the CEA, 1944 and consequently by applying the ratio of the Hon ble Apex Court in the case of Singh Enterprises Vs CCE, 2008 (221) ELT 163 has rejected the appeal of the appellant on time bar. Hence, the present appeal. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for the appellant submitted that the impugned order is not sust .....

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..... issioner (A), the OIO was served on 08.02.2017 and the present appeal filed only on 18.02.2019 therefore as per the Department there is delay of 680 days in filing the subject appeal and the Commissioner does not have the power to condone beyond 30 days. He further submitted that the Commissioner (A) has rightly dismissed the appeal on time bar by relying upon the decision of Apex Court in the case of Singh Enterprises cited supra. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellant s unit was taken over by the SBI/Andhra Bank under Securitization and Reconstruction of Financial Assets and Enforcement of Security Interest Act on 25.11.2013 and was restored back to the app .....

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