2004 (7) TMI 584

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..... ds and hearing both sides. I find that the appeal itself has to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, I take up the appeal. 2. The appeal is against an order passed by the Commissioner (Appeals) whereby an appeal of the assessee was rejected as time-barred. The assessee s appeal filed with the lower appellate authority was delayed by three days, a .....

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..... authority found the appeal to have been filed beyond time, and rightly rejected it as time-barred. The appellants, in the present appeal, have also claimed a strong case on merits. Though this plea by itself is not enough for condonation of delay, it has a persuasive effect on this Bench in the context of considering the option of remitting the case to the lower appellate authority. In the result, .....

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