2007 (2) TMI 492

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.... Accounts), for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The stay application and the appeal are taken up together for the disposal as there is a clear violation of principles of 'Natural Justice'. The appellants had filed their appeal within 90 days from receipt of the Order-in-Original as required under Section 35F of the Ce....

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....ling the COD application should have been rectified and the appeal disposed of by the Commissioner, but he merely returned the papers pointing out the delay. Further the Commissioner had got powers to condone the delay up to 30 days and therefore he should have accepted the papers along with the COD application and dealt with in accordance with law. It is submitted that the first letter dated 15-5....

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....donation of delay and re-represented before the Department but the same has not been entertained and again returned to them by letter dated 1-6-2006. The procedure adopted by the Commissioner (Appeals) is not correct as per law. The Commissioner should have entertained the COD application as he has got powers to condone the delay up to 30 days when sufficient reasons have been explained in the COD....