2022 (1) TMI 563

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.... ANJANI KUMAR, TECHNICAL MEMBER Shri Tony C. Kallukalam, Advocate for the appellant. Shri K.B. Nanaiah, Asst. Commissioner(AR) for the respondent. ORDER PER: S.K. MOHANTY Heard both sides and perused the records. 2. There is a delay of 8 days in filing the appeal before the Tribunal. The reason for delay explained in the miscellaneous application seems reasonable. Accordingly, in....

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....bid provides that the Commissioner(Appeals) may condone the delay on showing sufficient cause up to a period of 3 months. On a conjoint reading of sub-section (3) of Section 85 and the proviso appended thereto, it transpires that beyond the period of 6 months, the Commissioner(Appeals) is not empowered under the statute to condone the delay in filing the appeal. Admittedly, in this case, since the....