TMI Blog2022 (12) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 31.05.2019 i.e. after expiry of the statutory period of 60(sixty) days from the date of communication of the order - though the Appellant had filed Appeal beyond the statutory period of 60(si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NO. 75285/2022 AND FINAL ORDER NO. 75571/2022 - Dated:- 21-11-2022 - HON BLE SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Ms.Atika Sumran Ahmed, Advocate for the Appellant Shri S.Chakraborty, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The Order-in-Appeal dated 14.08.2020 has been received by the Appellant on 20.08.2020 and he was required to file the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neous Application (EH) for out of turn hearing of the Appeal. 5. With the consent of both sides, the Appeal itself is taken up for hearing. 6. Heard both sides and perused the Appeal records. 7. I find that the Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(six ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner(Appeals) for deciding the Appeal on merits without further visiting the aspect of limitation. 9. In view of the above discussion, the Appeal filed by the Appellant is allowed by way of remand to the Ld.Commissioner(Appeals). Miscellaneous Application (EH) also gets disposed of. Needless to mention a reasonable opportunity of hearing be granted to the Appellant. All issues are kept open. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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