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TMI Blog2016 (5) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The appeal as well as stay application has taken up together for disposal after hearing both the sides and with their consent. 2. Ld. Commissioner (Appeals) dismissed the appeal as time barred on the ground that the adjudication order was dispatched to the appellant on 29-12-2010 whereas the appeal has been filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on 9-2-2013. Thereafter field appeal on 8-3-2013 which is well within time. In that circumstances, we hold that the appellant has filed an appeal before the ld. Commissioner (Appeals) within time. Therefore, we set aside the impugned order and remand the matter back to the ld. Commissioner (Appeals) to decide the issue on merits. In these circumstances, appeal as well as stay application is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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