2007 (11) TMI 502

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..... espondent. [Order per : S.L. Peeran, Member (J)]. All the three stay applications and appeals raises common question of law and facts. Hence they are taken up together for disposal as per law. In all these three appeals, the appellant had filed the appeal before the Commissioner (Appeals) with a delay of two days. The Commissioner has power to condone the delay up to 30 days. However he .....

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..... Monday and the preceding two days were holidays. In terms of Section 10 of General Clauses Act, the Saturday and Sunday are required to be excluded for the purpose of computing the delay in filing the appeal. There was no delay and even if there was a delay it was condonable. Orders passed by the Commissioner are not legal and proper. The Commissioner s orders are set aside and all the three appe .....

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