2014 (1) TMI 1569

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..... aturday, and the appeal was filed on Monday then there was no delay. However, these facts are need to be scrutinized and verified - Matter remanded back - Decided in favour of assessee. - E/89198/2013-Mum - - - Dated:- 16-12-2013 - D M Misra And P K Jain, JJ. For the Appellant : Shri B S Indani, Adv For the Respondent : Shri B S Meena, Addl. Commr (AR) PER : Dr D M Misra Heard b .....

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..... sioner has not discussed the merit of the case but dismissed the appeal on the ground of delay of two days in filing the appeal before him. From the submission of the Ld. Advocate, prima facie we find that if due date was Saturday, and the appeal was filed on Monday then there was no delay. However, these facts are need to be scrutinized and verified. 5. In the result, we set aside the impugned .....

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