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TMI Blog2019 (11) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the Department on various occasions. After entertaining the claim of interest of the Appellant, the Appellant was advised to file an appeal against the order dated 22.06.2017 before the learned Commissioner (Appeals) on 14.11.2017 and thereafter appeal was filed on 08.12.2017 which shows that the claim of interest was asked to the Appellant to file before the learned Commissioner (Appeals) ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of ₹ 3,89,000/- as pre-condition for filling the appeal before this Tribunal. This Tribunal allowed the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 that circumstances, the learned Commissioner (Appeals) has rightly dismissed the appeal as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 Commissioner (Appeals) to decide the issue on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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