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TMI Blog2017 (3) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... to be filed with delay of one month beyond the condonable period of delay of the Commissioner (Appeals) - Held that: - the appellant has filed the composite appeal within the prescribed time limit, I am of the view that the appellant can be given a chance to contest the case on merits rather than take a technical approach and deny justice to a litigant - appeal allowed by way of remand. - E/2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals) within the prescribed time limit. There after the appellant came to understand that the appellant has to file a separate appeal seeking relief from the imposition of penalty. There upon the appellant filed the appeal on 25.09.2014. The Order-in-Original passed by the adjudicating authority was received by the appellant on 16.05.2014. The Commissioner (Appeals) obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled within time as well as the appellant's initial appeal having been filed within time the Commissioner (Appeals) ought to have admitted the appeal. He submitted that the lapse was only due to ignorance of procedure and that there was no wilfull laches on the part of the appellant. 3. Against this the Ld. AR Sh. Guna Ranjan reiterated the findings in the impugned order. He submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, it is made clear that the decision will not act as a precedent since it is made taking into consideration the peculiar facts of the case. It is also submitted that the main appeal is pending before the Commissioner (Appeals). In view thereof, the appeal is remanded to the Commissioner (Appeals) to be heard and considered along with main appeal. Appeal allowed by way of remand. (Order pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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