2010 (8) TMI 264

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..... e assessee’s appeal on behalf of the Commissioner (Appeals) within the prescribed period of limitation - appellate Commissioner’s end, there was no delay of appeal – set aside the impugned order and allow this appeal by way of remand - ST/251/2008-MUM. - A/323/2010-WZB/C-II/CSTB - Dated:- 30-8-2010 - S/Shri P.G. Chacko, S.K. Gaule, JJ. REPRESENTED BY : None, for the Appellant. Sh .....

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..... t reckoned this delay with reference to the date on which the appeal papers were received from the Commissioner. The present appeal is directed against the appellate Commissioner s order rejecting the appeal as time-barred. 2. We have heard the learned SDR, who has acknowledged the fact that the assessee s appeal against the Jt. Commissioner s order was received first by the Commissioner and the .....

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