2013 (10) TMI 41

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....ENT   Per: Justice G. Raghuram: At the stage of considering the stay application we are inclined to dispose of the appeal itself, as the issue falls within a narrow compass. Accordingly, we dispense with the requirement of pre-deposit of dues and dispose of the appeal. 2. The appeal is preferred against the order-in-appeal dated 11.02.2013. The Commissioner (Appeals) Chandigarh-II rejecte....

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....er within the stipulated period; and had failed to file the appeal within time. 3. Given the laconic nature of the application for condonation, the appellate authority rejected the appeal by concluding that the impugned order was despatched on 31.01.2011; that as per the provisions of Section 85(3) of the Finance Act, 1994, the appeal ought to have been filed within three months from the date of ....