2012 (9) TMI 867

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....ay of 183 days (approx.) in filing the present appeal. It is seen that the impugned order was passed by Commissioner (Appeals) on 18-10-2011 and was received by the appellant on 25-10-2011. The limitation for filing the appeal against the said order is of three months and expired on or around of 27th Jan. 2012. The appeal stand filed on 25th July 2012. 2. Ld. Advocate appearing for the appellant ....

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.... days. The said period of rest expired on Jan. 2012. There is no explanation coming forth from the appellant as to why the appeal was filed in July 2012. In any case the said prescription of the hospital produced on record does not reflect that the appellant was in such a position so as not able to contact their Advocate for the purpose of getting the appeal prepared. It is also not the appellant'....