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2015 (2) TMI 707

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..... . Decided in favour of appellant. - Appeal No.ST/58072/2013-CU[DB] - Final Order No.50321/2015 - Dated:- 10-2-2015 - Mr. Ashok Jindal And Mr. R.K. Singh, Member,JJ. For the Appellant : Ms. Asmita A Nayak, Advocate For the respondent : Shri BB Sharma, DR JUDGMENT Per Mr. Ashok Jindal: The appellant is in appeal along with stay application against the impugned order, where .....

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..... dispute. As the ld. commissioner (Appeals) has not consider the sufficient reason for causing the delay and dismissed the appeal as time barred. 2. After hearing both the sides, we find that the appeal can be disposed of along with the stay petition. Accordingly, after granting waiver of pre-deposit, the appeal has been taken up for hearing. 3. Ld. counsel for the appellant submits that the .....

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..... ls) rightly dismissed the appeal as time barred. 5. Considering the submissions made by both the sides, we find that the appeal has been filed within the condonable period of delay and the reasons causing the delay have also been explained to the satisfaction of this Bench. In these circumstances, we set aside the impugned order and in the interest of the justice, remand the matter back to ld. .....

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