2008 (7) TMI 689

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..... . [Order per : Archana Wadhwa, Member (J)]. After dispensing with the condition of pre-deposit of penalty, we proceed to decide the appeal itself. Commissioner (Appeals) rejected the appeal on the ground of limitation by observing that the appeal was filed after a period of 90 days and he does not have any power to condone the delay beyond the period of 90 days. However, we find that as .....

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..... filing the appeal. Learned DR submits that no application stands filed by the appellant for condonation of such delay before the Commissioner (Appeals). Learned Advocate submits that preamble to the impugned order indicated that a period of three months is available to the assessee for filing an appeal thereagainst and by taking into consideration the guidelines contained in the preamble, they fil .....

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