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TMI Blog2016 (12) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... ntentional and deliberate - delay condoned. - ST/20207/2015-SM - Final Order No. 21148/2016 - Dated:- 16-11-2016 - Shri S.S Garg, Judicial Member Smt. Lalitha Rameswaran, CA Abarna Ananthan - For the Appellant Smt. Ezhilmathi, AR - For the Respondent ORDER The present appeal is directed against the impugned order dated 11.11.2014 passed by the Commissioner (A) vide which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utput services. Thereafter, the Assistant Commissioner vide Order-in-Original dated 28.9.2012, sanctioned the partial refund of ₹ 16,62,924/- and rejected the balance amount of ₹ 14,55,785/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner (A). Though the due date for filing the appeal was on 8.12.2012 but the appellant could file the appeal only on 18.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erate and intentional but the delay was caused due to continuous tour of their authorised signatory. He further submitted that the Commissioner (A) should have adopted a liberal approach and condoned the delay because it was very much within his power to condone the delay at the relevant time which was 30 days after the expiry of two months for filing the appeal on sufficient ground. In support of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) was not intentional and deliberate and therefore, I condone the delay in filing the appeal before the learned Commissioner (A) and set aside the impugned order and direct the Commissioner (A) to decide the appeal on merit after affording an opportunity of hearing to the appellant and also opportunity of producing documents, if any. (Operative portion of the Order was pronounced in Open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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