Just a moment...

Report
FeedbackReport
Bars
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2015 (5) TMI 283

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Choudhary: Heard both sides. 2. The appellant Benudhar Samal has preferred the present appeal against the Order-in-Appeal No. 817(ADJN-EXP.)/2013(JNCH)/EXP.198 dt. 29.8.2013. 3. From the perusal of the order, it is seen that the appeal have been dismissed on the ground of limitation. The Ld. Appellate Commissioner have observed that the appeal have been filed after 63 days which is more than 60....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ral Clause Act, 1877 (Section 10) and Indian Limitation Act, 1963 (Section 4) provides that when the compliance date falls on holidays, and assessee can make compliance on the following working day. Under the facts and circumstances the compliance has been made on following working day by filing the appeal, which is deemed to be filed on the 60 th day. Therefore, in the interest of justice, we set....