2017 (3) TMI 174

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....R The above appeal is filed against the order passed by the Commissioner (Appeals) who dismissed the appeal on the ground of being time barred. 2. The appellant is Executive Director of M/s Rhodium Ferro Alloys (P) Ltd. The appellant as well as M/s Rhodium Ferro Alloys (P) Ltd., were issued show cause notice which after adjudication, culminated in the confirmation of duty, interest and impositio....

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.... being time barred. The appellant has come before the Tribunal against this order. 2.  On behalf of appellant, the Ld. Counsel Sh. G.H. Pradyumna submitted that the appellant had infact filed appeal within the prescribed time initially. The said appeal was filed as a composite appeal along with the main appeal filed by M/s Rhodium Ferro Alloys (P) Ltd., the company in which the appellant is ....

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....llant has filed composite appeal within the time prescribed by law. There after realising the mistake, appellant, who is the Executive Director of the company has filed a separate appeal which came to be filed with delay of one month beyond the condonable period of delay of the Commissioner (Appeals). Taking into consideration the fact, that the appellant has filed the composite appeal within the ....