2015 (2) TMI 1079

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.... : ARCHANA WADHWA On matter being called neither anybody appeared nor is there any adjournment request. On the other hand, the appellants have filed written submissions saying that Commissioner (A) has rejected the appeal on the point of limitation without going to the merits of the case. The appellant's contention is that Commissioner (A) has taken the date of despatch as the relevant date for ....