2018 (2) TMI 649

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....hok 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 with the delay of 10 days. The ld. Commissio....

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....tain 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 that appeal is barred by limitation therefore, on....

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....one 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 adjudication order and the said period can be further e....