2015 (6) TMI 1027

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..... sion that delay cannot be condoned. In the circumstances, the impugned order is set aside and the matter is remanded to the Commissioner (Appeals) with a direction to decide the admissibility and maintainability of the appeal and thereafter, pass a speaking order with regard to the admissibility and maintainability of the appeal. - Appeal disposed of - C/20320/2015-SM - Final Order No. 21285/2015 .....

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..... is for the Commissioner (Appeals) to pass an order and in case, the appeal cannot be entertained, such a decision has to be taken by the Commissioner (Appeals) and communicated in the form of an appealable order. Moreover, it is noticed that no personal hearing has been given before taking a decision that delay cannot be condoned. In the circumstances, the impugned order is set aside and the matte .....

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