2024 (11) TMI 472

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....or the Appellant Shri Himanshu P Shrimali, Superintendent (AR) for the Respondent ORDER This appeal is directed against the order of Commissioner (Appeals) whereby the Learned Commissioner has rejected the appeal on the ground of time bar as this appeal before him was filled with delay of 19 days. 2. Ms. Sweta Garge Learned Counsel appearing on behalf of the appellant at the outset sub....

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....contending that the appellant being a professional company is not supposed to commit any delay in filing the appeal. 2.2 She submits that this Tribunal may dismiss the impugned order and allow the appeal by way of remand. She also placed reliance on the following judgments:- • M/s. Rao & Khan Motors (P) Ltd Vs. The Comm. C. Ex & Service Tax-2018 (12) TMI 1240 - Mad HC â€....

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....and absurd, if this reason is accepted which in our view is completely against the statute which provide for condonation of delay, law is equal for all whether it is professional company or unprofessional company or any individual. Therefore, only deciding the condonation delay application considering the status of the company is clearly with a prejudiced mind. Therefore, we do not accept the reas....