2013 (5) TMI 257

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....and stay. On a perusal of the records, we have found the appeal itself fit for summary disposal. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is against an order of the Commissioner (Appeals) rejecting the assessee's appeal filed against an adverse order of the original authority, as time-barred. A copy of the order-in-original was received by the party on....