2013 (2) TMI 516

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....Rep by: Mr. Ganesh Haavanur, Addl. Commissioner (AR) Per: P G Chacko: This application seeks waiver and stay in respect of the adjudged dues. The appeal filed by the assessee against the order of the original authority was dismissed by the Commissioner (Appeals) on the ground of limitation as well as on merits. We have heard both sides and perused the records. 2. It is not in dispute that....

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....The learned Additional Commissioner (AR) submits that the order passed by the learned Commissioner (Appeals) on merits is without jurisdiction. It is submitted that the assessee's appeal ought to have been rejected by the appellate authority on the sole ground of limitation inasmuch as that authority did not have the power under Section 35 ibid to condone any delay beyond 30 days. In this connecti....