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2018 (4) TMI 1397

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....EVI C.S., JUDICIAL MEMBER AND B. RAVICHANDRAN, TECHNICAL MEMBER For The Appellant : R. Arumugam, Adv. For The Respondent : B. Balamurugan, AC (AR) ORDER B. Ravichandran, Technical Member - The Revenue filed this miscellaneous application for condonation of delay of 25 days in filing this appeal. In the application it is mentioned that the Committee to Review the Order of the Commiss....

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....s under :- Section 86. Appeals to Appellate Tribunal. - (3) Every appeal under sub-section (2) or sub-section (2A) shall be filed within four months from the date on which the order sought to be appealed against is received by the Committee of Principal Chief Commissioners or Chief Commissioners or, as the case may be, the Committee of Principal Commissioners or Commissioners. ....