2008 (8) TMI 253

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Act but the moot question was whether the resultant delay of three days should be condoned. The intervening two days being Saturday and Sunday, the Commissioner should have shown better discretion and condoned the delay, and decided the appeal on merits - E/1504/2008-SM(BR) - 1192/2008-SM(BR)/(PB) - Dated:- 20-8-2008 - Justice S.N. Jha, President Shri Gautam Chugh, Advocate, for the Appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... amble of the impugned order, it was clearly mentioned that the appeal could be filed within sixty days from the date of receipt of the order and therefore, the appeal should have been filed within sixty days and not two months. Taking this view, the Commissioner rejected the condonation application and dismissed the appeal as time-barred. 3. After hearing both the parties, I am of the view tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X