respected Sir,
The Commissioner (Appeals) rejected the appeal on the ground that no condonation application was filed, however COD was filed but was not considered by the Commissioner (Appeals). Hence, the Appellants applied for rectification of order for which the commissioner (Appeals) gave hearing but did not dispose it off. Hence, Appellants approached CESTAT but there is a delay of 20 days. Will CESTAT condone the delay since we have received hearing. Is there any case law for the same?
Appeal Rejected Due to Missing Condonation Application; Appellants Seek Delay Condonation from CESTAT, Cite Pending Rectification The Commissioner (Appeals) rejected an appeal due to the absence of a condonation application, despite one being filed. The appellants sought rectification, which was heard but not resolved, leading them to approach CESTAT with a 20-day delay. They inquired if CESTAT would condone the delay, citing pending rectification as a reason. A respondent suggested that solid grounds for delay are needed and referenced several case laws. The appellants sought further case law to support their position, and the respondent agreed to assist in finding relevant precedents. (AI Summary)
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