2014 (2) TMI 247

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....HAN SINGH Heard both sides. This appeal is filed by Post Master, Head Post Office, Chittorgarh against the order No. 178(RDN)ST/JPR-II/2012 dated 12.11.2012 passed by the Commissioner (Appeals). It is seen from the record that the Asstt. Commissioner has passed the order at page 4 dated 28.09.2011 wherein demand of Rs.4365/- was confirmed against him and order of recovery of interest was also p....

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.... is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of three months. 2. He found that appeal was clearly time barred and accordingly dismissed the same as being time barred. 3. It is found that Commissioner (Appeals) has rightly considered the facts and has....