2022 (9) TMI 1229

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....R. Rajaraman, Assistant Commissioner (AR) - For the Respondent ORDER After allowing the EH petition filed by the appellant, with consent of both sides, the appeal is taken up for hearing as the issue involved is only whether appeal filed by the appellant before the Commissioner (Appeals) is time-barred. 2. On behalf of the appellant, Ld. Counsel Shri O.P. Khanduja appeared and argued the matter....

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....e Order-in-Original was signed only on 06.04.2015, there is no possibility of the appellant receiving the order on 09.03.2015 which was only an inadvertent mistake in mentioning the date of receipt of order in Form C.A.1. The Commissioner (Appeals) ought to have considered the said fact and heard the appeal on merits. The appeal has been filed before Commissioner (Appeals) on 13.08.2015. The appel....

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....e period of limitation. When it is obvious that the date mentioned in Form C.A.1 is an inadvertent error, the Commissioner (Appeals) ought to have considered the argument put forward by the appellant with regard to the error committed by them. 6. On perusal of the records, I am convinced that the OIO having been signed on 06.04.2015 and the impugned order having been received by the appellant onl....