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TMI Blog2009 (6) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides for a while on stay petition. As we felt that the matter could be finally decided on a short point, we waive pre-deposit of dues as per impugned order and proceed to decide the matter finally. 2. The relevant facts of the case, in brief, are that the order of the original authority is dated 3-4-2008 and it is claimed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. The Commissioner (Appeals) has held that Prima facie this appears to be a delayed appeal . He has gone by the presumption that there was a speed post addressed to the party on 3-4-2008. It should have been the order-in-original dated 3-4-2008 which was dispatched and should have been received within the reasonable time. There is no categorical finding on his part on the date of service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the decision of the Commissioner (Appeals) was based on presumption, we feel that the request of the learned Jt. CDR need not to be accepted. 5. In the light of above, we set aside the order of the Commissioner (Appeals) and remand the matter to the Commissioner (Appeals) to decide the matter afresh treating the appeal as filed within time as per law. He is free to decide the stay petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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