2018 (9) TMI 575

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.... For Respondent (s): Shri Tarun Kumar, AR ORDER Per: Dr. Devender Singh The appellant is in appeal against the impugned order dated 18.09.2017 in which the appeal of the appellant was dismissed by the Commissioner (Appeals) on the grounds of limitation on account of delay of 55 days in filing the appeal beyond the statutory period of 3 months, which was applicable at the relevant time. ....

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....lso but the same were not considered while considering the application for condonation. He therefore pleaded that the delay should be condoned as it is within the discretionary period of 3 months. 4. Ld. Authorized Representative for the Revenue submits that they were a partnership firm when the correspondence about audit objection was going on but fairly agrees that when the show cause notice ....

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....confusion in the mind of the appellant. From the medical certificate and the prescriptions placed on record, it is seen that the proprietor of the appellant, which is a proprietorship firm, was having medical problems for which he was receiving treatment and the same was brought to the notice of the Commissioner (Appeals). Even though the Ld. Commissioner (Appeals) has mentioned about it in Para 4....