2009 (3) TMI 456

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..... for the Respondent. ORDER 1. The appellants filed this appeal against order of the Commissioner (Appeals) whereby appeal was rejected as time-barred. 2. After hearing both sides, it is seen that the appellants received adjudication order on 22-2-2008 and filed their appeal on 21-5-2008. The Commissioner (Appeals) held that there is a delay of 29 days in filing the appeal and rejected being beyo .....

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..... Appeals). Thus, it appears a bona fide mistake on the part of the appellants. Therefore, delay in filing the appeal before the Commissioner (Appeals) requires to be condoned. 3. In view of the above discussion, delay in filing the appeal before the Commissioner (Appeals) is condoned. As the Commissioner (Appeals) decided the matter without going into the merits of the case, the impugned order is .....

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