2014 (8) TMI 479

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..... ent (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order along with the application for stay of operation of the impugned order, wherein, the appeal has been dismissed, as filed beyond the period of limitation. The facts of the case are that the Order-in-Original was passed on 17-3-2010 against the said order, the appellant has filed an appeal before the Commissi .....

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..... re the Commissioner (Appeals) and as the Commissioner (Appeals) has not passed the order on merit, therefore, the matter may be remanded to the Commissioner (Appeals) for fresh consideration of the case on merits. 3. Heard the learned counsel and perused the records. 4. We have taken note of the contentions raised by the learned applicants with regard to time-limit in preferring the ap .....

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..... cribed time-limit. Accordingly, we set aside the impugned order and in the interest of justice remand the case to the Commissioner (Appeals) to pass a fresh order on merits after giving the appellants a reasonable opportunity of being heard in their defence. Stay application is also disposed of in the above manner. (Dictated and pronounced in open Court)
Case laws, Decisions, Judgements, Orde .....

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