2009 (3) TMI 456

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ingh for the Appellant. S. Gautam for the Respondent. ORDER 1. The appellants filed this appeal against order of the Commissioner (Appeals) whereby appeal was rejected as time-barred. 2. After hearing both sides, it is seen that the appellants received adjudication order on 22-2-2008 and filed their appeal on 21-5-2008. The Commissioner (Appeals) held that there is a delay of 29 days in f....