Condonation of delay in filing appeal before the Commissioner ...

Case Laws Customs

December 24, 2021

Condonation of delay in filing appeal before the Commissioner (appeals) - There is no denial about the date of receipt of recovery proceedings and receipt of O-I-O by the appellant on 6th January, 2017. Commissioner (Appeals) is observed to have been silent about any cogent reason for not considering 6.01.2017 as the date of receipt. - the matter is remanded back to Commissioner (Appeals) directing him to rehear the matter after condoning the delay of 28 days and to adjudicate denovo on the merits of the case - AT

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Condonation of delay in filing appeal before the Commissioner ...

Case Laws Customs

December 24, 2021

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