2007 (5) TMI 498

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....ate, for the Appellant. Shri Anil Kumar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. This appeal arises from OIA No. 164/06 dated 30-1-06 by which the appeal before Commissioner was rejected on the ground that the appeal has been received in the office of the Commissioner (Appeals) after the expiry of period of 90 days which is beyond the period for condonation of dela....

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....If this had been done then the appeal is deemed to have been filed in time. The prayer of the appellant was accepted and a direction was given by the Hon'ble High court to the Commissioner to transfer the appeal papers to the office of the Commissioner (Appeals) within a period of 7 days from the date of that order. 2. Learned counsel submits that the decision of the Gujarat High Court app....