2018 (10) TMI 40

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....e Present for the Respondent: Mr. Rakesh Kumar, DR ORDER PER: RACHNA GUPTA Appellant's Application praying for Condonation of Delay heard. Ld. Counsel for the applicant has mentioned that the export-import manager of the appellant was sick, therefore, the Appeal could not have been filed within time. It is impressed upon that there is a delay of merely 15 days, medical certificate as annexe....

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....ntention of law that the technicalities of law should be hand made for justice and should not be used to avoid decision on merits. Finally, keeping in view that no injustice shall be caused to the Department in case the Appeal in hand is disposed on merits, we hereby condone the delay of 15 days and accept the delay. 4. At this stage, both the parties reflected their consent for Appeal to be disp....

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....ication of the decision/Order to the appellant. The provision gives a discretion to Commissioner (Appeals) for allowing the Appeal to be presented within a further period of 30 days provided a sufficient cause for not presenting the Appeal within the aforesaid period of 60 days is shown. In the present case, the Order-in-Original was announced on 11.03.2014. The Appeal was filed on 23.12.2015. It ....