2018 (4) TMI 1551

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....tice (Dr.) Satish Chandra: 1. The delay is condoned and COD application is allowed for the reasons mentioned in the application. 2. With the consent of both the parties we heard the appeal on merit. 3. The present appeal is filed by the appellant against the Order-in-Appeal No. 165/2016 dated 24/08/2017. The Commissioner (Appeal) has dismissed the appeal being time barred as the delay was beyon....