2017 (1) TMI 88

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.... For the Respondent ORDER The present appeal is directed against the impugned order passed by the Commissioner (A) vide his order dated 7.1.2014 vide which the Commissioner (A) dismissed the appeal of the appellant on time bar. 2.  The facts of the present case are that the appellants are engaged in the manufacture of moulded chair seats and backs falling under Chapter Heading 9401 9....

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....on maintainability owing to delay of one day in filing the appeal. Aggrieved by the said order, the appellant has filed the present appeal. 3.  I have heard both the parties and perused the records. 4.  Learned counsel for the appellant submitted that the impugned order dismissing the appeal merely on delay of one day is not sustainable in law. He further submitted that the Order-i....

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....further submitted that the "sufficient cause" in the said proviso of the Act must receive a liberal construction so as to advance substantial justice and if the case is decided on merit, the Revenue is not going to be prejudiced. 5.  On the other hand, the learned AR reiterated the findings in the impugned order. 6.  After considering the submissions of both the parties, I am of th....