2006 (7) TMI 422

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..... e Respondent. [Order per : Archana Wadhwa, Member (J)]. After hearing both sides, it is seen that the Commissioner (Appeals ) order was served upon the applicant/appellant through Assistant/Deputy Commissioner. As per the Appellant, the said order was received by them on 3-9-2005 and the appeal was required to be filed on 3-12-2005. However, the same was filed on 12-1-2006 in as much as .....

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..... appellant. However, the appellant now submits that they are in a position to reconstitute the file. In view of the above, we set aside the impugned order, remand the matter to Commissioner (Appeals) for decision on merits, after the appellant s submit the reconstituted appeal. Appeal is thus allowed by way of remand. MA for COD and Stay Petition is also gets disposed of. Dictated and Pronounced .....

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