2015 (5) TMI 490

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....DER Per: B S V Murthy: The appeal has been dismissed on the ground that the same has been filed beyond the condonable period by the learned Commissioner (Appeals) in the impugned order. It has also been observed by the learned Commissioner that appellants have not filed an application for condonation of delay. 2. The learned consultant counters these observations and the reliance on these obser....

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....appellant's courier in Mangalore and it shows that rubber stamp is of the office of the Commissioner. We find in the case of M.R. International Vs. CC, Mumbai [2012 (282) E.L.T. 284 (Tri.-Mum.)] in a similar case, the Tribunal took the view that there was no delay in filing the appeal when the same is transferred by one authority to another. Similar view was taken in the case of Sukinda Chromi....