2011 (3) TMI 953

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..... y to properly explain the delay along with evidences before Commissioner (Appeals) - Accordingly after allowing the COD applications, set aside the impugned order and remand the matter to Commissioner (Appeals) for reconsideration of COD application. - C/218/10 - - - Dated:- 14-3-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. Respondent : Shri R.S. Sangia, SDR Per: Mrs. Archana .....

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..... lants should be given an opportunity to properly explain the delay along with evidences before Commissioner (Appeals). Accordingly after allowing the COD applications, we set aside the impugned order and remand the matter to Commissioner (Appeals) for reconsideration of COD application. Needless to say that the appellants would be given an opportunity to putforth the evidence in support of their p .....

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