2018 (8) TMI 1341

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....the appeal in which order passed by the Commissioner (Appeals), Central Excise & GST on dated 27.11.2017 has been challenged by the appellant company on the ground that delay of filing appeal after 29 days of statutory period of 60 days was not condoned and simultaneously merit of the case has been considered by the Commissioner (Appeals) without providing the appellant opportunity to adduce any e....

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....el for the appellant Shri Mayur Shroff submitted photocopy of speed post envelope and established that the order-in-original was, in fact, reached him on 27.03.2016 and delay being 29 days could have been condoned since it has been pleaded by the appellant before the Commissioner (Appeals) that being small enterprise, it was unaware of the amended provisions reducing the time limit for filing such....

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.... months to file appeal, which appellant claims to have not gone to its notice appears to be sufficient cause and the delay of 29 days in filing the appeal is within the condonable period of 30 days available with the Commissioner (Appeals), which could have been exercised by him generously in order to ensure substantial justice to the appellant. Therefore such delay of 29 days being within the con....