2010 (8) TMI 264

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.... for the Appellant. Shri H.B. Negi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - There is no representation for the appellant/applicant today despite notice, nor any request for adjournment. The appellant is the Maharashtra State Road Transport Corporation, represented by its Divisional Controller. They had filed an appeal against order-in-original No. 54-55/ST/CEX/20....

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....t by the Commissioner and then by the Commissioner (Appeals). We find that the papers were received at the Commissioner's end within the statutory period of limitation. As the Commissioner transmitted the papers to the Commissioner (Appeals), we consider that the Commissioner received the assessee's appeal on behalf of the Commissioner (Appeals) within the prescribed period of limitation. In other....