9911796707
TMI Blog2024 (2) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... the normal period of limitation, but within the period within which the delay - delay can be condoned by the Appellate Commissioner under Section 85(3A) of the Finance Act, 1994 or not - HELD THAT:- It is evident that the petitioner cannot be denied the opportunity of the delay being condoned. The Office of the Commissioner of GST and Central Excise (Appeal) has numbered the appeal without issuing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of 15 days from the date of receipt of a copy of this order - Petition disposed off. - MR. C. SARAVANAN, J. For Petitioner : Mr. S. Anandh For Respondent : Mrs. R. Hemalatha Senior Standing Counsel ORDER Mrs. R. Hemalatha, learned Senior Standing Counsel takes notice on behalf of the respondent. 2. The petitioner is aggrieved by the impugned Order-in-Appeal No.157/2023(CTA-1) dated 24.05.2023. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... numbering the appeal, the petitioner also appears to have appeared before the Appellate Commissioner. However, Appellate Commissioner had dismissed the appeal with the following observations: 2.2. Aggrieved by the impugned order, the appellant ...................................................... In the instant case, as per the postal envelope submitted by the Appellant on 10.05.2022. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pportunity of the delay being condoned. The Office of the Commissioner of GST and Central Excise (Appeal) has numbered the appeal without issuing defect Memo to the petitioner stating that the appeal was beyond the statutory time limit of two months from the date of receipt of Order-in-Original No. 81/2022-CHN (ADC) dated 06.05.2022. The petitioner should have been called upon to explain how the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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