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TMI Blog2011 (5) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals), has got power to condone the delay in filing of the appeal upto three months from the last date within which the appellant is required to file an appeal - Appeal is allowed by way of remand - 258 of 2011-SM (BR) - 274/2011-SM (BR) - Dated:- 13-5-2011 - M V Ravindran, J. For Appellant : Shri Pulak V Gopal, CA For Respondent : Shri R P Singh, SDR Per: M V Ravindran: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal can not go into the merits of the case. As regards the dismissal of the appeal by the Commissioner (Appeals) on the ground of time bar, I find that the order-in-original was passed on 11.12.2009 and which presumably might have received somewhere in the month of January, 2010 as claimed by the appellant before the ld. Commissioner (Appeals). The appeal before the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest of justice, the appellant is directed to file an application for condonation of delay before the Commissioner (Appeals) within 4 weeks from today, and the Commissioner (Appeals) will hear the COD application within a period of eight weeks and thereafter, decide the issue based on the outcome of the application for condonation of delay. 5. The impugned order is set aside and the matter i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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