2018 (8) TMI 1592

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....DER Order of the Commissioner of Central tax (Appeals-I), Pune in not going into the merit of the case at the time of final disposal of the appeal on the ground that appeal was filed 69 days after the receipt of order-in-original without a delay condonation application is under challenge before this Tribunal. 2. The contention of the appeal is that order of the adjudicating authority was rec....

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.... condonable period of further 30 days available at the Commissioner (Appeals)'s end. 4. Heard from both sides and perused the case papers. 5. It is found that the order-in-original dates 31.03.2017 and the statement of fact indicates that it was served upon the appellant on 23.04.2017 i.e. within 3 weeks of such pronouncement of order-in-original but the Commissioner (Appeals) has extracted ....

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.... one month.]" 6. Therefore appeal can be presented within two months from the date of receipt of order-in-original and in the instant case, statement of fact reveal that it was received on 23.04.2017 and the same statement of fact is supposed to be verified by the appellant himself, which is also done in the instant case. The gap between the pronouncement of order-in-original and its communicat....

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....oning delay after presentation of appeal. Hence in view of the proviso enabling the Commissioner (Appeals) to allow the appeal to be presented after two months but within a further period of one month assigning sufficient reason to his satisfaction, such presentation can be accepted by him before proceeding to hear the case in its totality, which is not done at his end. Therefore, in my considered....