2022 (10) TMI 1085

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..... None for the Appellant Shri S.Chakraborty, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The present Miscellaneous Application along with Appeal has been filed by the Applicant/Appellant on 27.01.2022 for early hearing of the Appeal. The matter was listed for hearing on 03.08.2022. None appeared for the Applicant/Appellant on that day and no prayer for adjournment was .....

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..... irst Appellate authority on or before 17.07.2021. On this issue Para 6 of the impugned order is reproduced, wherein the Ld.Commissioner(Appeals) has observed in detail regarding the date of communication of the Order-in-Original :- "6. I have carefully gone through the grounds of appeal, evidence on record, the submission made and the cited case laws relied upon. I find that department has categ .....

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..... erroneous date of communication of impugned order but he has also failed to submit the application for condonation of delay with the appeal petition." It is not clear whether there was any delay at all or the delay is of 4(four) days as calculated by the Ld.Commissioner(Appeals). 4. On facts and under the circumstances, even if the date of communication of the order is taken as 11.05.2021, the .....

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