2018 (3) TMI 1139

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Manoj Kumar, Assistant Commissioner (AR) for the respondent Per: Ramesh Nair This appeal is directed against order of the Commissioner (Appeals) who vide the impugned order rejected the appeal being time-barred. 2. None appeared on behalf of the appellant.  Shri Manoj Kumar, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterated the findings in the....