2019 (1) TMI 1435

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....Technical) For the Appellant : None For the Respondent : Shri Dilip Shinde, Assistant Commissioner (AR) ORDER Per: S.K. Mohanty None appeared for the appellant, despite notice. Heard the Learned DR for Revenue. 2. There is delay of 29 days in filing this appeal before the Tribunal. The reason of delay as explained by the appellant in the COD application seems reasonable. Accordin....

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.... of the Act provides that same should be filed within a period of 2 months from the date of receipt of the decision or order passed by the adjudicating authority. Under the proviso appended to sub-Section (3A) of Section 85 of the Act, the Commissioner (Appeals) is empowered to condone the delay or to allow filing of appeal within a further period of one month thereafter. On plain reading of the a....