2008 (6) TMI 187

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , DR, for the Respondent. [Order] - Heard both sides and perused the records. 2. The issue involved in this case is in narrow compass and, therefore, after granting stay, the appeal is taken up for hearing. The Commissioner (Appeals) dismissed the appeal as time barred under provisions of Section 85 of the Finance Act, 1994. It has been observed by the Commissioner (Appeals) that the Appellant f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edical Certificate in their Memo of Appeal. 4. In view of that, the impugned order is set aside and the matter is remanded back to the Commissioner (Appeals) to decide afresh after considering the application for condonation of delay as provided under Section 85(3) of the Act. The appeal is allowed by way of remand. (Order dictated & pronounced in open court on 16-6-2008)
Case laws, Decision .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X