TaxTMI 
TaxTMI 
2021 (9) TMI 585
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....rder in Appeal No.17/2020 dated 28 February, 2020 has been assailed before this Tribunal vide which the appeal against the OIO has been rejected on the ground of limitation. 2. I have heard Shri Mohit Gohlyan, learned Counsel fort he appellant and Shri Nagendra Yadav, learned Authorized Representative for the Department. 3. It is submitted on behalf of the appellant that the issue involved is ab....
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....r the delay. But Commissioner (Appeals) has totally ignored the said submission. Also there has been no justification for not exercising the said discretion. Accordingly the order is prayed to be set aside and appeal is prayed to be allowed. 4. To rebut these contentions, learned D.R. has mentioned that there has been repeated delay apparent on part of the appellant as the claim of refund was als....
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.... filed before Commissioner (Appeals) on 29th November, 2019. No doubt the appeal has been filed beyond the period of 60 days as is required under Section 35 & 128 of Central Excise Act, 1962 but the said provisions itself empowers the Commissioner (Appeals) to condone the delay of 30 days. The appeal in hand, apparently, has been filed within the said period of 30 days over and above the initial p....
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....g on the technical issues as that of time, unless and until there is an apparent delay that too either with malafide intent or negligence or lack of due diligence. In the present case, none of the circumstances are apparent. The learned Counsel for the appellant has in addition impressed upon having a good case on merits. Without reflecting into merit I take my support from the decision referred, ....