9911796707
TMI Blog2019 (11) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri K. Poddar, Authorised Representative for the Respondent ORDER ASHOK JINDAL The Appellant is an appeal against the impugned order where the appeal has been dismissed as time barred. 2. None appeared on behalf of the Appellant. In the interest of justice, the appeal has been taken up to be decided on its own merits. 3. The facts of the case are that the appellant deposited a sum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the learned Commissioner (Appeals) on 08.12.2017. The learned Commissioner (Appeals) dismissed the appeal as time barred, holding that order dated 22.06.2017 has been challenged on 18.12.2017 against the said order Appellant is before me. 4. The learned A.R. submits that Appellant has not challenged the order dated 22.06.2017 which was in the knowledge of the Appellant on the same date. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that circumstances, I hold that appeal filed on 08.12.2017 is within time as the cause of action for filing the appeal arose on 14.11.2017 when the Appellant was asked to file the appeal. In these circumstances, I set aside the impugned order. 7. Further, I find that the learned Commissioner (Appeals) has not decided the issue of merits. Therefore, I remand matter back to the learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X
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