2013 (6) TMI 267

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..... nt is aggrieved by order passed by the Commissioner (Appeals) which has been passed ex-parte. In fact, the appeal itself was filed after considerable time from the date of the order which was 25.2.2009. The appeal was received in Tribunal on 24.2.2011. The Tribunal considered the delay in filing of the appeal and found that there was no justifiable reason for explaining the delay and therefore app .....

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..... This appears to be a subsequent correction, more particularly after the return of the cover. This aspect was not considered by the Tribunal. 11. The Tribunal accused the appellant of not reporting the change of address to the Commissioner and accordingly, the appeal was not condoned. The facts projected by the Department before the Tribunal was against the records maintained by them. The very fac .....

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..... directed to number the appeal and decide the same on merits and as per law.    2. Thus matter of condonation of delay stands settled in favor of the appellant by the Hon'ble High Court. Now the stay petition and appeal are to be decided by the Tribunal. At this stage, the counsel for the appellant pleads that he did not have an opportunity of personal hearing before the Commissioner (A .....

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.....                                 M/s.Global Overseas                                 No.4 .....

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