2007 (3) TMI 555

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.... the Respondent. [Order]. - The appeal filed against the Order dated 20-7-85 passed by the learned Commissioner (Appeals) is on the limited issue whether an appeal filed before the first Appellate Authority beyond the limitation shall be allowed to be maintained by the Commissioner (Appeals). In the present case in hand, the appeal was filed by the appellant before the Commissioner (Appeals)....

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....The learned D.R. appearing for the Revenue submitted that the appeal not having been decided on merits and that too, no direction being possible to be given to the learned Commissioner (Appeals) to condone the delay beyond the statutory period including the discretionary period, the appeal should be dismissed. 4. Heard both sides. Revenue's contention has much force and a litigant not bein....