2015 (10) TMI 1055

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Full Text of the Document

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....submission that Commissioner (Appeals) should not have dismissed the appeal of Revenue holding that its appeal was belatedly filed beyond the limitation prescribed by section 84 of the Finance Act, 1994. 2. The submission of Revenue is acceptable for the reason that the date on which the adjudicating authority has passed order, within three months thereof Revenue has obtained order of Reviewing A....