1998 (5) TMI 230

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..... This case was posted for admission today, but was taken up for final disposal with the consent of both sides. 2. The department s appeal is against the order of the Commissioner (Appeals) holding that the review appeal was barred by limitation. The appeal was signed by the Assistant Commissioner on 10-10-1996, but was received in the Commissioner s office on 21-2-1997. Revenue is relying upon .....

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..... certificate relates to the despatch of the papers in the present case. As regards precedent judgment, I observe that once it is felt that the delay on account of the postal authorities should not be held against the appellants, there is no need to distinguish the judgment on the basis of number of days of delay. Considering the submissions made, I find the case of the Revenue to be correct. I, the .....

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