2012 (6) TMI 195

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..... s) has not decided the case on merit the case is remanded back without insisting any pre deposit - in favour of assessee by way of remand. - Ex. Appeal No.515/09 - - - Dated:- 3-4-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri B. N. Chattopadhyay, Consultant for the Applicant (s) Shri D. K. Nath, Dy. Commr. (A.R.) for the Department Per Shri S. K. Gaule : The applican .....

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..... g that period, there was no Commissioner at Ranchi and there was a confusion whether the appeal would be filed before the Commissioner (Appeals), Ranchi or before the Commissioner (Appeals), Patna. The delay involved is only 28 days which is within the condonable period of 30 days. Therefore, the delay is condoned. 5. We find that the ld. Commissioner (Appeals) has not decided the case on meri .....

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