2018 (3) TMI 863

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....nt Shri M.P. Damle, Assistant Commissioner (AR), for respondent For the reasons stated in the applications, I condone the delay in filing both the appeals. Since the issue involved in both the appeals is identical and is in a narrow compass, I proceed to decide the appeal by this common order. 2. Briefly the facts of the present case are that the appellant is registered with the Service T....

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....x vide Section 83 of the Finance Act. Being aggrieved by the order-in-original, the appellant filed appeal before the Commissioner (Appeals) and the Commissioner (Appeals) dismissed the appeal being time barred and not maintainable under Section 85 of the Finance Act. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is ....

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....wo months were expiring on a public holiday and, therefore, the appeal was filed on the next working day which was falling within the period of two months. 5. On the other hand, learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the record, I find that the original authority passed the order on 19.5.2015 which was....