2012 (6) TMI 589

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..... is 13.02.2006 - it cannot be held that appeal is filed after time limit prescribed - case is remanded o decide the issue on its merit - in favour of assessee. - Ap.280/06 - - - Dated:- 2-4-2012 - SHRI S.K. GAULE, DR. D.M. MISRA, JJ. Shri Vijay Prahladka, Advocate for the Appellant (s) Shri S.Chakraborty, A.C.(A.R.) for the Respondent (s) Per Shri S.K.Gaule. 1. Heard .....

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..... als). 5. Undisputedly the bill of entry is dated 13.02.2006 and the date of challan is 13.02.2006. Ld.Commissinoer(Appeals) has come to the conclusion that the appeal is filed late only on the premise that the Cheque No.167902 is dated 10.02.2006. However, he has not given any finding regarding the date of challan which is 13.02.2006. Therefore it cannot be held that assessment order or paymen .....

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