TMI Blog2022 (8) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed a petition explaining the reasons for the delay in filing the Appeal before the Ld.Commissioner(Appeals). On facts as stated and under the circumstances, the delay in filing the Appeal before the Ld.Commissioner(Appeals) is condoned and it is found appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide on merits without going into the aspect of limitation. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred without going into the merits of the case. 3. Ld.Consultant, appearing on behalf of the Appellant before me submitted that a prayer for condoning the delay was filed before the Ld.Commissioner(Appeals), a copy of the same is annexed in the Appeal Paper Book at pages 23 and 24. Relevant Paragraphs of the COD Application before the Ld.Commissioner(Appeals) are reproduced:- 2. That the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the date of payment of duty. 5. The Appellant therefore request to condone the delay caused due to said reason and in case delay is not condoned order passed by the lower authority without taking into considerations of the submissions of the Applicant detailed in the Statement of Facts and Grounds of Appeal enclosed with Appeal memorandum in Form C.A-1 would remain unprotected and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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