2016 (12) TMI 325

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..... ppears to be correct. Appeal could not be dismissed only for the delay in filing appeal as not condoning the delay is as taking away the right of appeal. Considering the facts and circumstances and reason for delay in filing appeal before the Commissioner(Appeals), I set aside the impugned order and remand the matter to the Commissioner(Appeals) to decide the appeal a fresh on merit - appeal allow .....

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..... t therefore they were in the process of making correct calculation of the refund which resulted delay of 17 days in filing appeal before the Commissioner(Appeals). He further submits that the Commissioner(Appeals) has power to condoned the delay of 30 days therefore in view of the facts and circumstances he should have condoned the delay of 17 days. 3. Shri. H. M. Dixit, Ld. Asstt. Commissione .....

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