2012 (11) TMI 573

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..... the respondent Per: Ashok Jindal: The appeal is filed by the appellant on the ground that the Commissioner (Appeals) has dismissed their appeal on the ground of limitation. As the appeal itself can be disposed of at this stage, therefore, after waiving the requirement of pre-deposit, we take up the appeal for disposal.   2. As per the impugned order, the appellant received the order-in-ori .....

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..... h is also within the extended period of condonation where the Commissioner (Appeals) is having discretionary power to condone the delay on his satisfaction of the explanation shown by the appellant for causing the delay. As the appellant has submitted that during the impugned period, they have gone abroad and only after their return from abroad they could get the appeal documents prepared. Therefo .....

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