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TMI Blog2024 (11) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- We find that Commissioner (Appeals) has rejected the appeal by rejecting the condonation of delay only on the ground that the appellant being a professional company was not supposed to delay in filing the appeal and they were suppose to file within the normal period of 60 days. This reasoning of Commissioner (Appeals) is weird and absurd, if this reason is accepted which in our view is compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt ORDER This appeal is directed against the order of Commissioner (Appeals) whereby the Learned Commissioner has rejected the appeal on the ground of time bar as this appeal before him was filled with delay of 19 days. 2. Ms. Sweta Garge Learned Counsel appearing on behalf of the appellant at the outset submits that there was a delay of only 19 days for which condonation was sought from the Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing the appeal. 2.2 She submits that this Tribunal may dismiss the impugned order and allow the appeal by way of remand. She also placed reliance on the following judgments:- M/s. Rao Khan Motors (P) Ltd Vs. The Comm. C. Ex Service Tax-2018 (12) TMI 1240 - Mad HC Sheo Raj Singh (Deceased) through Legal Representative and Ors Vs. UOI Ors (2023) 10 SCC 531 State of Nagaland Vs. Lipok AO Ors-(20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal company or unprofessional company or any individual. Therefore, only deciding the condonation delay application considering the status of the company is clearly with a prejudiced mind. Therefore, we do not accept the reason given by the Learned Commissioner (Appeals) for rejecting the appeal on ground of time bar. 5. Accordingly, we set aside the impugned order and remand the matter to the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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