9911796707
TMI Blog2024 (8) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... ime period - HELD THAT:- The appellate order records that the order in original was communicated to the petitioner on 31.10.2023. If computed from such date, the three month period elapsed on 30.01.2024, whereas the petitioner is entitled to seek condonation of delay for further 30 days. The appeal was presented on 29.02.2024 which is within the said condonable period. On perusal of the order in o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as carried in appeal before the first respondent upon remittance of the prescribed pre-deposit. Such appeal was rejected by the impugned order on the ground that the appeal was presented on 29.02.2024, whereas the period of limitation expired on 30.01.2024. 2. Learned counsel for the petitioner submits that the appeal was presented within the condonable period under Section 107 of the applicable G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner being heard. In these circumstances, the interest of justice warrants that the petitioner's appeal be considered on merits by the appellate authority. 5. For reasons set out above, the impugned order dated 02.04.2024 is set aside and the matter is remanded to the appellate authority. The appellate authority is directed to consider and dispose of such appeal on merits without going into the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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