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TMI Blog2018 (12) TMI 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Appellant. Shri Mohd. Altaf, Asstt. Commissioner (AR), for the Respondent. ORDER After hearing both the sides we find that the Superintendent (Appeals) vide his letter dated 16-9-2014 addressed to the appellant has returned the appeal filed before Commissioner (Appeals) by observing as under :- "On examination of the subject appeal, it has been observed that the appeal against the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), Lucknow. He clarifies that the said mistake occurred inasmuch as both the offices are located at the same place and the person who went to file the appeal wrongly filed it in the Office of the Assistant Commissioner. 3. As they did not hear anything from the Office of Commissioner (Appeals) for a period of more than three years they addressed a letter to his office and came to know that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bar and it was for Commissioner (Appeals) to decide as to whether there was any delay in filing the appeal. In any case and in any view of the matter if the Appellate Authority would have give a hearing to the appellant before dismissal of his appeal as time barred, all the above facts could have been explained to him. Having not done that, we are of the view that the matter needs to be remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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