2008 (1) TMI 706

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..... ent. [Order per : S.L. Peeran, Member (J) (Oral)]. The stay application and appeal are taken up together for disposal as per law, as the issue lies in short compass. 2. The Commissioner (A) in his Order-in-Appeal No. 10/2007, dated 14-3-2007 has not condoned the delay of 25 days being dissatisfied with the reasons given and has dismissed the appeal. The appellant s contention is that .....

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..... submits that the reason given for condonation on the health ground has always been held to be a good cause for condonation. He refers to the salient feature of condonation of delay laid down by Apex Court in the case of Commissioner, Land Acquisition v. MST Katiji reported in 1987 (28) E.L.T. 185 (Paper Book). He also refers to the judgment of CCE, Chennai-III v. Renowned Auto Products Mfr. Ltd. - .....

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..... the delay of 25 days, which is within his powers. We accept the reason for seeking condonation of delay. The delay in filing the appeal before the Commissioner (A) is condoned, hence, the stay application is allowed. The appeal is also allowed by way of remand to the Commissioner (A) to decide the case on merits within a period of four months from the receipt of this order by following the Princi .....

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