2017 (4) TMI 436

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..... that circumstances, it would be in the interest of justice to grant an opportunity to the appellant of being heard on merits - Appeal allowed by of remand. - ST/51041/2014 - Final Order No. A/61423/2016-CU(DB) - Dated:- 26-9-2016 - Shri Ashok Jindal, Member (J) and Devender Singh, Member (T) Shri K.K. Sharma, Advocate, for the Appellant. Shri V. Gupta, AR, for the Respondent. OR .....

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..... ed the period of limitation dismissed the appeal as per Section 85 of the Finance Act, 1994. 4. On considering facts that the appellant has filed an appeal before the ld. Commissioner (Appeals) within the extended period of limitation was within the power of the ld. Commissioner (Appeals) to condone the delay. As the reason stated by ld. Counsel for the appellant that the accountant left the jo .....

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