2007 (4) TMI 553

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....lant. Shri C. Lama, JDR, for the Respondent. [Order]. - This appeal is filed against the order-in-appeal dated 23-10-2006 vide which the ld. Commissioner (Appeals) dismissed the appeal filed by the appellants as time barred. 2. Considered the submissions made in detail by both sides and perused the records. 3. The ld. Consultant appearing on behalf of the appellant submits....

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....he communication to him of such decision or order : Provided that the Commissioner (Appeals) may, if he is satisfied that the appellate was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days. The Commissioner (Appeals) may if sufficient cause is shown at any stage of hearing of an....

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....ed this fact in a proper perspective and should have condoned the delay and passed an order on merit. Since the appeal has been filed within the extended period of 30 days after the expiry of 60 days, to my mind the ld. Commissioner (Appeals) should have condoned the delay and passed an order on merits, which he has not done so in this case. The appellant's claim that they have received the papers....