TMI Blog2022 (10) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal before the First Appellate authority on or before 17.07.2021 - It is not clear whether there was any delay at all or the delay is of 4(four) days as calculated by the Ld.Commissioner(Appeals). On facts and under the circumstances, even if the date of communication of the order is taken as 11.05.2021, the delay, if any, is only of 2(two) days, which is condoned. It would be appropriate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal. The matter was listed for hearing on 03.08.2022. None appeared for the Applicant/Appellant on that day and no prayer for adjournment was received. Similarly today also, none appeared on behalf of the Applicant/Appellant and there is no application for adjournment. It seems that the Appellants are in no hurry and the early hearing application has been filed in a routine manner. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly gone through the grounds of appeal, evidence on record, the submission made and the cited case laws relied upon. I find that department has categorically submitted that Order-in-Original (OIO) was received by the representative of importer namely Shri R.Mandal on dated 11.05.2021. Therefore, the impugned OIO was issued on the same date when the lower adjudicating authority passed the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ld.Commissioner(Appeals). 4. On facts and under the circumstances, even if the date of communication of the order is taken as 11.05.2021, the delay, if any, is only of 2(two) days, which is condoned. It would be appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeal on merits without further visiting the aspect of limitation. Needless to mention a reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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