2015 (1) TMI 20

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent. ORDER The appellant is in appeal along with an application for stay against the impugned order wherein their appeal was dismissed by the learned Commissioner (Appeals) on the ground of limitation. 2. Brief facts of the case are that against the adjudication order dated 17-4-2010, the appellant filed an appeal before the Commissioner (Appeals) on  9-8-2012. The appellant has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the view that the appeal itself can be disposed of at this stage. Therefore, after granting stay, I take up the appeal for consideration and final disposal. 4. The learned Counsel for the appellant submits that in fact, the appellant is a partnership firm and the main partner who was looking after the factory was on business tour therefore, there was a delay of 20 days in filing the appe....