2015 (5) TMI 283

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..... . Under the facts and circumstances the compliance has been made on following working day by filing the appeal, which is deemed to be filed on the 60 th day. Therefore, in the interest of justice, we set aside the impugned order and remand the matter back to the Commissioner (Appeals) with direction to decide the appeal on merits. We, further take notice that the appellant have already complied wi .....

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..... ed that the appeal have been filed after 63 days which is more than 60 days, being the prescribed period of limitation and accordingly dismissed the appeal in the absence of any condonation application filed by the appellant. 4. The Ld. Counsel for the appellant explains the limitation that there is only one day delay. The impugned order was received on 2.4.2013 and the appeal was filed on 3.6. .....

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..... be filed on the 60 th day. Therefore, in the interest of justice, we set aside the impugned order and remand the matter back to the Commissioner (Appeals) with direction to decide the appeal on merits. We, further take notice that the appellant have already complied with the pre-deposit order given by this Tribunal and have deposited amount of ₹ 25,000/- in terms of the stay order No. S/301/ .....

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