2009 (3) TMI 456

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..... submits that no defect notice was received for delay in filing the appeal. The appellant was under impression that appeal is within time. Held that- the appellants filed their appeal before the Commissioner (Appeals) under Form ST-4 under the Finance Act, 1994 which provides limitation of 90 days for filing appeal before the Commissioner (Appeals). Thus, it appears a bona fide mistake on the part .....

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..... ed in the personal hearing but they have not filed any application for condonation of delay. Learned Advocate submits that the appellants filed appeal before the Commissioner (Appeals) under the Finance Act, 1994 which provides limitation of 90 days to file appeal before the Commissioner (Appeals). He further submits that no defect notice was received for delay in filing the appeal. The appellant .....

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