9911796707
TMI Blog2009 (6) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... Common issue is involved in these appeals and therefore, both are being taken up together for disposal. 2. Heard both sides and perused the records. As the issue involved is in narrow compass and after granting stay, the appeals are taken up for hearing. 3. The appellants filed appeals before the Commissioner (Appeals) under Section 85 of the Finance Act, 1994 under the Form ST within 90 days ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 1994. Thus, there is no negligence and/or inaction on the part of the appellants. Therefore, the delay in filing the appeals before the Commissioner (Appeals) is liable to be condoned. Accordingly, the delay in filing the appeals before the Commissioner (Appeals) is condoned. As the matter was decided by the Commissioner (Appeals) without going into the merits of the case, I find that it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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