2013 (3) TMI 443

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..... Matter is remanded to the Commissioner (Appeals) if any, to exercise his discretionary power, upon application if any, made by appellant explaining delay. If such an application is made, learned authority shall pass appropriate order granting fair opportunity to the appellant. - 891/2012-SM - - - Dated:- 10-7-2012 - Shri D.N. Panda, JJ. Present for the Appellant - None Present .....

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..... od under Section 85(3), such period is extended by another three months by a proviso there-under. That has vested discretionary power on Commissioner (Appeals) to condone delay beyond first 3 months if appeal is within next 3 months. However, this is subject to his satisfaction of existence of sufficiency of cause, if any, preventing the appellant to seek appeal remedy within first 3 months time .....

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