2016 (11) TMI 643

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....nt Commissioner (A.R.) ORDER This miscellaneous application is for restoration of appeal which was dismissed as non-maintainable vide this Tribunal's Order No.A/737/15/SMB, S/159/15/SMB & M/1659/15/SMB dt. 20.03.2015 on the ground that the appellant filed appeal before the Commissioner (Appeal) beyond the stipulated time period of 90days (60 days + 30 days condonable). 2.  Shri Neera....

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....r (Appeals). 3.  On the other hand, Shri A.B. Kulgod, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue strongly objected for restoration of appeal.  He submits that the order copy was issued by Superintendent of the Group-I, Division 9, whereas it should have been issued by the divisional Assistant Commissioner, therefore the appeal filed on the basis of such order....