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2018 (5) TMI 979

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..... appeal before the Commissioner (Appeals) was well within the condonable period - appeal is allowed by way of remand to the Commissioner (Appeals) for deciding the matter on merits. - APPEAL No. ST/85416/2018 - A/86092/2018 - Dated:- 20-4-2018 - Mr. Ramesh Nair, Member (Judicial) Shri Mayur Shroff, Advocate, for appellant Shri V.R. Reddy, Assistant Commissioner (AR), for respondent .....

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..... h the condonation can be granted by the Commissioner (Appeals). In the present case, the order was received on 3.3.2015 and appeal was filed on 2.6.2015. The three months are over on 3.6.2015. The appeal was filed on 2.6.2015 i.e. one day before the expiry of the condonable period of one month. Therefore, the appeal was filed in time. 3. Shri V.R. Reddy, learned Assistant Commissioner (AR) reit .....

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