2015 (8) TMI 349

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..... Mr. H.K. Thakur; When this appeal was called out of hearing, Shri S. Suriyanarayanan, (Advocate) appeared on behalf of the appellant. It was his case that there was delay of 60 days which was condonable by the Commissioner (Appeals), as per existing provisions. He submits that in Para 3 of the OIA dated 05.12.2012, the first appellate authority has given a finding that no one is appeared on beha .....

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..... 012 passed by the first appellate authority is required to be set-aside and the same is set-aside. The matter is remanded back to the Commissioner (Appeals) for deciding on condonation of delay in filing of appeal. Needless to say that appellant should be given an opportunity to explain the case regarding condonation of delay. 3. Appeal filed by the appellant is allowed by way of remand to Commis .....

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