2018 (2) TMI 649

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....for the Respondent(s) ORDER Per: Ashok Jindal The appellants filed these appeals against the impugned orders wherein their appeals have been dismissed as time-barred as well as on merits. 2. The facts of the case are that the orders dated 04.06.2015 have been received by the appellants on 06.06.2015 whereas the appeals have been filed before the ld. Commissioner (Appeals) on 18.08.2015....

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....d order have been filed on 18.08.2015. To entertain the appeals, it is to be decided first whether appeal is maintainable in all the corners of law or not. The ld. Commissioner (Appeals) has held that the appeals are barred by limitation, therefore ld. Commissioner has no right to interfere with the impugned orders to decide the merits of the case. When the ld. Commissioner (Appeals) is holding th....

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....t applied the correct provisions of law and has gone beyond the scope of limitation. Further, I find that, Section 85 (3A) of Finance Act, 1994 deals with the provisions as to how the time limit prescribed to file an appeal before the ld. Commissioner (Appeals). As per the said provisions, the appeal is to be filed before the ld. Commissioner (Appeals) within 60 days of communication of the adjudi....