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TMI Blog2012 (6) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... e delay is of 3 days only and the Commissioner should have given opportunity to the appellant before dismissing the appeal. In this case to avoid unnecessary litigation and in view of the fact that the matter was heard for quite some time on the issue of delay, the delay is being condoned and matter is being remanded to Commissioner (Appeals) for decision on merit. - E/30, 89-91/2012 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aff had come to the office and therefore the appeal could not be submitted. This remark was made by the person who was sent for submitting the appeal before Commissioner (Appeals) in the body of the letter covering the appeal. The appeals were finally filed on 28.06.2010. Ld.Counsel relied upon the decision of the Tribunal in the case of Sukhdeo Singh Vs. CCE 2011 (23) STR 120 (All.), to submit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), who shall consider the appeals on merit in view of the fact that I consider that the delay is of 3 days only and the Commissioner should have given opportunity to the appellant before dismissing the appeal. However, I would like to put it on record that the Tribunal s decision regarding condonation of delay without an application cannot be applied to this case when the delay is beyond 1 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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