TaxTMI 
TaxTMI 
2021 (3) TMI 357
X X X X Extracts X X X X
X X X X Extracts X X X X
....pellant Shri P.Gopakumar, Authorized Representative for the Respondent ORDER The appellants have filed these two appeals against the impugned orders both dated 23.09.2019 whereby the learned Commissioner (Appeals) has refused to condone the delay of 21 days in filing the appeals and dismissed both the appeals being not maintainable. Since the issue in both the appeals is identical and the groun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l before the Commissioner (Appeals) and the Commissioner (Appeals), vide the impugned order, has refused to condone the delay of 21 days and rejected the appeal of the appellant being not maintainable. Hence the present appeal. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for the appellants submitted that the impugned order is not sustainable in law as the sa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e the appeal being the amount involved was small but thereafter apprehending that conceding non-grant of interest in one case may affect other similar cases involving higher stakes, the appeal was filed with COD application. He further submitted that delay was not intentional and no advantage accrued to the appellant by this delay. He also submitted that by condoning this delay and admitting the a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lastic granules sold by them domestically. Further, I find that Tribunal vide its Final Order No.21646-21648/2018, dated 12.10.2018 allowed the appeal of the appellant with consequential relief and by following the said order, the Original Authority granted the refund but did not grant the interest and when the appeal against the refusal to grant the interest was filed before the Commissioner, the....