2009 (7) TMI 977

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.... for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard. 2. The appellant challenges the impugned order whereby the appeal filed by them has been dismissed on the ground of delay of 21 days in filing the same. 3. From the perusal of the impugned order, it is apparent that the lower appellate authority has considered the matter from the point of view....

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....ase, we do not find that the discretion has been judiciously exercised by the lower appellate authority while rejecting to condone the delay of 21 days. Therefore, it is a fit case for allowing the appeal and condoning the delay. Being so, in our consideration opinion, the impugned order cannot be sustained and is liable to be set aside and the matter to be remanded to the Commissioner (Appeals) w....