2008 (12) TMI 176

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..... elay up to 30 days beyond the period of first three months. In these circumstances, the delay of 21 days appears to be marginal and in the interest of justice, the Commissioner (Appeals) could have condoned the delay. Therefore, we order complete waiver of pre-deposit of the amounts demanded in the Order-in-Original – matter remanded to commissioner (appeals) to decide the case on merit.
S/Shri .....

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..... er. None appeared on behalf of the appellant. 3. On a careful consideration of the matter, we find that the Commissioner (Appeals) has got the powers to condone the delay up to 30 days beyond the period of first three months. In these circumstances, the delay of 21 days appears to be marginal and in the interest of justice, the Commissioner (Appeals) could have condoned the delay. Therefore, we o .....

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