2015 (6) TMI 1033

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..... Sharma, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Stay application along with appeal has been filed against order-in-appeal dated 30-9-2013 in terms of which the appellant's appeal before the Commissioner (Appeals) was rejected on the ground of having been filed beyond the prescribed time limit as per Section 85(3A) of the Finance Act, 1994. 2. The appellant ha .....

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..... by the Assistant Commissioner only on 19-6-2013 and therefore the time for filing of appeal before the Commissioner (Appeals) should be reckoned from that date, and if so done the appeal filed by the appellant remains within the period prescribed in Section 85 of the 1994 Act. 4. We therefore waive the requirement of pre-deposit and remand the case to the Commissioner (Appeals) to deal with .....

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