2008 (12) TMI 608

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..... he sides and perused the records. 2. Pre-deposit is waived and the appeal itself is taken up for disposal. 3. The Commissioner (Appeals), vide Order-in-Appeal dated 14-8-2008, did not condone the delay of 3 days in filing the appeal and, therefore, dismissed the appeal. 4. The Order-in-Original dated 15-2-2008 passed by the Assistant Commissioner was received by the appellants on 21-2-2008 a .....

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..... l on the ground of delay. This is not correct. The impugned order passed by the Commissioner (Appeals) is set aside and the case is remanded back to him for de novo decision. The Commissioner (Appeal) is directed to condone the delay of 3 days, which is within his powers to condone, and thereafter hear the appeal on merits and pass appropriate orders in accordance with law after hearing the appell .....

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