2023 (1) TMI 805

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..... n of the Order-in- Original in the Appeal Memo as 26.04.2019 instead of the actual date of receipt of the Order-in-Original. Accordingly, the Ld.Commissioner(Appeals) considering the date as 26.04.2019, dismissed the Appeal before him. The correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed beyond the statutory period, but was field within the condonable period. Accordingly, the delay is condoned in filing the Appeals before the First Appellate Authority and find it appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeals on merits without further visiting the aspect of limitation. The Ld.Advocate for the Appellant has submitted som .....

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..... rized Representative for the Respondent (s) ORDER Heard both sides. 2. I find that Miscellaneous Applications (EH) have been filed by the Applicants/Appellants for early hearing of the Appeals. 2.1 In view of the submissions, as made by the Ld.Advocate for the Applicant/Appellant and the reasons, as mentioned in the said Miscellaneous Applications, early hearing of the Appeals is granted and the Miscellaneous Applications (EH) are allowed. 3. With the consent of both sides, the Appeals are taken up today itself for disposal. 4. I find that the Order-in-Original dated 24.04.2019 was communicated to the Appellants on 07.05.2019 and the Appeal before the First Appellate Authority was required to be filed on or before 07.07 .....

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..... Speed Post Number Date of receipt/handover of the O-I-O to the authorized person for speed post, as per record of JPD 2088 24.04.2019 EW267690197IN 07.05.2019 5. Now that the correct date of communication of the Order-in-Original is on record i.e. 07.05.2019, it is clear that the Appeal though filed beyond the statutory period, but was field within the condonable period. Accordingly, I condone the delay in filing the Appeals before the First Appellate Authority and find it appropriate to remand the matter to the Ld.Commissioner(Appeals) to decide the Appeals on merits without further visiting the aspect of limitation. 6. The Ld.Advoca .....

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