2019 (2) TMI 1171

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....e Respondent: Mr. K. Poddar, D.R. ORDER PER: RACHNA GUPTA Present is an appeal against the Order-in-Appeal No.186 dated 28.06.2018. In response to the notice of this appeal to the appellant, Ms. Priyanka Goel, ld. Advocate has appeared as the proxy Counsel on behalf of the appellant and placed on record written request about the disposal of this appeal on the basis of grounds of appeal he....

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....t has been objected to by the appellant against which the appeal was preferred before Commissioner (Appeals) and that the appeal has been dismissed as being filed beyond the period of 90 days. 3. Further perusal shows that the Order-in-Original was announced on 22.09.2017 and appeal has been filed with a delay of more than 5 months over and above, the period of 90 days. Commissioner (Appeals) i....

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.... also the Tribunal being creatures of Statute are vested with jurisdiction to condone the delay beyond the permissible period provided under the Statute. The period upto which the prayer for condonation can be accepted is statutorily provided. It was submitted that the logic of Section 5 of the Indian Limitation Act, 1963 (in short the 'Limitation Act') can be availed for condonation of delay. The....