2011 (1) TMI 994

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..... 23 days i.e. well within the period of 90 days of the impugned order. In that view, the delay in filing the appeal before the Commissioner (Appeals) condoned and in the interest of justice, the matter is sent back to the lower appellate authority to pass an appropriate order on merits after hearing the appellants by giving them a reasonable opportunity to defend their case. As the appellants have .....

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..... ed by the appellant before this Tribunal is within the time, the application for condonation of delay in filing the appeal deserves no merits, hence rejected. 3. We have also examined the impugned order, wherein the appeal filed before the Commissioner (Appeals) by the appellant was rejected on the ground that they have filed the appeal beyond the period of limitation of 60 days. As Section 35 ( .....

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..... a delay of 23 days i.e. well within the period of 90 days of the impugned order. In that view, we condone the delay in filing the appeal before the Commissioner (Appeals) and in the interest of justice, the matter is sent back to the lower appellate authority to pass an appropriate order on merits after hearing the appellants by giving them a reasonable opportunity to defend their case. As the app .....

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