Appeal allowed through remand, considering all factors in timely filing appeals. Impugned order set aside for fresh decision.

The appeal was allowed through remand, emphasizing the importance of considering all relevant factors, including holidays, in determining the timeliness of filing appeals. The judgment set aside the impugned order, remanding the matter to the Commissioner (Appeals) for a fresh decision on the limitation issue after affording the appellant a proper hearing.

---

---

Issues: Appeal dismissed as time-barred without considering holidays prior to filing.

The judgment pertains to an appeal filed against an order dismissing the appellant's appeal as time-barred. The appellant received the adjudication order on 22.6.09 and filed the appeal on 22.9.09, within three months as required by the Finance Act. The appellant argued that the appeal was wrongly dismissed without considering three holidays (19th, 20th, and 21st September 2009) prior to the filing date. The Hon'ble Vice President found merit in the appellant's contention, noting that the impugned order was passed without granting an opportunity of hearing. The judgment set aside the impugned order, remanding the matter to the Commissioner (Appeals) for a fresh decision on the limitation issue after affording the appellant a proper hearing. The appeal was allowed through remand, emphasizing the importance of considering all relevant factors, including holidays, in determining the timeliness of filing appeals.

---