2018 (4) TMI 1475

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.... (Dr.) Satish Chandra: 1. The present appeal is filed against the Order-in-Appeal No. 550/2017 dated 01/12/2017. 2. The Commissioner (Appeal) has rejected the appeal being time barred. The appeal was not decided on merit. Being aggrieved the appellant has filed the present appeal. 3. With this background Shri Ankur Jain, Ld. Advocate for the appellant submits that the then Council was under th....