2016 (8) TMI 1211

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....ORDER P. M. Saleem (Technical Member) M/s Todays Petrotech Limited, has filed this appeal aggrieved by the impugned order-in-appeal of the Commissioner (Appeals) dated 22.06.2015 by which he rejected the appeal of the appellant filed before him, on the ground that the same is time barred, beyond the condonable period of one additional month after the allowed two months for filing the appeal. 2.....

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....be presented within a further period of one month. 4. On careful consideration of the arguments of the both sides and perusal of the records, we find that in the instant case, the normal period of filing appeal with the Commissioner (Appeals) has expired on 04.04.2015, as the order-in-original was received by the appellant on 05.02.2015. The Commissioner (Appeals) is empowered to condone the dela....