2011 (9) TMI 167

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....   Per: S.S. Kang   Heard both sides.   2. The appellant filed this application for stay of operation of the impugned order. The duty as per the assessment order has already been paid, therefore the application for stay of operation of the impugned order is dismissed as infructuous.   3. We find that the Commissioner (Appeals) dismissed the appeal as time-barred wit....

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.... date of order is considered the date of assessment. It is further submitted that the Commissioner (Appeals) has not put to notice the appellant regarding the time-bar of the appeal. The appellant relied upon the decision of the Tribunal in the case of Lovely Industrial Enterprises vs. CC, New Delhi reported in 2006 (205) ELT 557, whereby in a similar situation, the delay is condoned by the Tribun....