2024 (3) TMI 796

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..... piry of two months from the date of receipt of the order, the appellant did not file any delay condonation application to explain the delay in filing the appeal - HELD THAT:- Section 85 (3A) of the Finance Act provides that an appeal shall be presented before the Commissioner (Appeals) within two months from the date of receipt of the decision or order of the adjudicating authority, but the Commis .....

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..... the covering letter that was sent to the appellant enclosing the order passed by the Assistant Commissioner mentions that the appeal could be filed within three months, it is clearly a case where the delay, even if an application had not been filed, should have been condoned. In such circumstances, it is not possible to sustain the view taken by the Commissioner (Appeals) that in the absence of a .....

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..... rtment. 3. The appellant seeks the quashing of the order dated 16.04.2018 passed by the Commissioner (Appeals). The order dismisses the appeal for the reason that though the appeal was filed after the expiry of two months from the date of receipt of the order, the appellant did not file any delay condonation application to explain the delay in filing the appeal. 4. Section 85 (3A) of the Finance A .....

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..... h the Department enclosed with the order passed by the Assistant Commissioner. The appellant has contended that since the letter mentions that the appeal can be filed within three months, the appellant filed the appeal within this time and there was no delay in filing the appeal. 7. Learned authorized representative appearing for the department contends that once the statute provides that the appe .....

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..... closing the order passed by the Assistant Commissioner mentions that the appeal could be filed within three months, it is clearly a case where the delay, even if an application had not been filed, should have been condoned. 10. In such circumstances, it is not possible to sustain the view taken by the Commissioner (Appeals) that in the absence of a delay condonation application, the appeal was lia .....

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