2018 (2) TMI 460

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.....R. for the Respondent(s) ORDER Per: Ashok Jindal The appellants are in appeal against the impugned order wherein the ld. Commissioner (Appeals) has dismissed the appeals as time-barred. 2. The facts of the case are that the adjudication order dated 11.03.2016 was received by the appellants on 04.04.2016 whereas the appellants were filed the appeals before the ld. Commissioner (Appeals) on 27.....

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....ts in their appeal memorandum and they have contested the issue of limitation on the following grounds:- (i) The Commissioner (Appeals) failed to appreciate that there was no fault on the part of the appellant, for causing the delay in filing the appeal. There was no negligence on the part of the appellant who took proper and timely steps after knowing the passing of the above said impugned order....

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....erefore it is submitted that the Hon'ble Commissioner (Appeals) ought to have decided the appeal on merit and ought not have dismissed only on the ground of time barred, without going into the merit of the case. (iv) The appellant submits that the right to appeal shall be lost if the delay is not condoned. 4. I have gone through the grounds of appeal agitated by the appellants for condonation of....