9911796707
TMI Blog2000 (5) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is against the order dated 29-4-1999 of the Commissioner (Appeals), which was passed in an appeal filed by the party against the order passed by the Assistant Commissioner on 28-5-1998. The appeal against the Assistant Commissioner's order was filed by the party before the Commissioner (Appeals) on 15-1-1999. In that appeal, the appellants had stated that the Assistant Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Commissioner (Appeals) rejected the appeal as time-barred, without going into the merits of the case, as per the impugned order. The present appeal is against this order of the Commissioner (Appeals). 2. I have examined the records carefully. I have also heard ld. Advocate Shri G. Ambuwani for the appellants and ld. JDR Shri A.K Jain for the respondents. Ld. Advocate has reiterated the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e rival submissions. I note that there was no separate application for condonation of delay before the lower appellate authority. But that authority was inclined to consider the request of the party for condonation of delay. The question before me is whether the Commissioner (Appeals) considered such request in a reasonable and judicial manner. The appellants were a sick unit declared as such by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be met by permitting the appellants to pursue their appeal before the Commissioner (Appeals) on merits. I, therefore, condone the delay involved in the filing of the appeal before the Commissioner (Appeals) and direct the Commissioner (Appeals) to dispose of the appeal on its merits after giving a reasonable opportunity of hearing to the appellants. 5. The impugned order is set aside and the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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