2014 (8) TMI 1065

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....r the Appellant: Dr. A. K. Nigam, Addl. Commissioner (AR) For the Respondent: Mr. B. Venugopal, Advocate Order Per : B.S.V.MURTHY Both sides agree that in the impugned order, the Commissioner (A) has omitted to include the fact that the matter is remanded to the original adjudicating authority for fresh decision even though his observations in paragraph 5 and paragraph 6 show that the dec....

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....eals, etc., are taken up for decision. 6. I find that refund claim was rejected only on the reason that the delay condonation was not sought within stipulated period of 6 months. There is no recording on merit on the request for condonation. In other words, the adjudicating authority has to decide the time bar aspect based on the submissions made by the appellant and to proceed further based on....