2018 (9) TMI 1121

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....r>Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Raju, Authorized Representative for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The above application for early hearing is filed by the appellant seeking to hear the appeal out-of-turn. 2. On behalf of the appellant, Shri K. Raju, who is the Gene....

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....refore seeks out of turn hearing of the appeal. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order and also concurred to the early disposal of the appeal. He submitted that the Commissioner (Appeals) has rightly dismissed the appeal which is beyond the condonable period of the Commissioner (Appeals). As per the statute, the Commissioner (Appeals) can condone the dela....