2015 (6) TMI 1033

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....Sharma, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Stay application along with appeal has been filed against order-in-appeal dated 30-9-2013 in terms of which the appellant's appeal before the Commissioner (Appeals) was rejected on the ground of having been filed beyond the prescribed time limit as per Section 85(3A) of the Finance Act, 1994. 2. The appellant has....