9911796707
TMI Blog2015 (1) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) - Commissioner (Appeals) has not given the findings on the issue as on which date the order of adjudication was communicated to the appellant. He merely said that there is a delay of 20 days in filing the appeal and the reason for causing delay is not satisfactory. He has also not described why the reason for the delay is not satisfactory to him. In these circumstances, as explained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that against the adjudication order dated 17-4-2010, the appellant filed an appeal before the Commissioner (Appeals) on 9-8-2012. The appellant has also preferred an application for condonation of delay of 20 days in filing the appeal before the learned Commissioner (Appeals). In this case, though the learned Commissioner (Appeals) held that the appeal is filed within 20 days i.e. afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtnership firm and the main partner who was looking after the factory was on business tour therefore, there was a delay of 20 days in filing the appeal before the Commissioner (Appeals). As 20 days delay in filing the appeal are within the condonable period, therefore, the impugned order is to be set aside and the matter be remanded back to the Commissioner (Appeals) for fresh consideration. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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