2024 (3) TMI 796

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.... Appellant Shri S.K. Meena, Authorised Representative of the Respondent ORDER Case has been called out, but on one has appeared on behalf of the appellant. On the earlier occasions when the matter was taken up on October 10, 2023 and December 06, 2023, no one had appeared on behalf of the appellant, even though the office has reported that the notice sent to the appellant had been served.....

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....e appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of two months, allow it to be presented within a further period of one month. 5. In the present case, it is not in dispute that the appeal was filed before the Commissioner (Appeals) after the expiry of two months but before the expiry of the further period of one month. 6. The appellant has ....

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....ssary for the appellant to have explained the delay of 25 days in filing the appeal by filing a delay condonation application. 8. It is correct that the appeal has to be filed within two months from the date of receipt of the order, but the Commissioner (Appeals) does have the power to condone the delay of a period of further month provided he is satisfied that the appellant was prevented by su....