2018 (11) TMI 748

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....Damodhar, Member (Technical) Shri M. Muthukumar, Consultant for the Appellant Shri A. Cletus, Addl. Commissioner (AR) And Shri B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench The appellant is aggrieved by the orders passed by the Commissioner (Appeals) who dismissed the appeals on the ground of being time-barred. 2. Brief facts are that the appellants were providing re....

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....sioner (Appeals) only on 24.7.2013. In Appeal No. ST/40505/2015, the Order-in-Original is dated 18.7.2014.3.2013 and was received by the appellant on 23.7.2014. The appellant filed appeal before Commissioner (Appeals) only on 26.11.2014. Both the appeals were filed before the Commissioner (Appeals) after the condonable period of 90 days. The Commissioner (Appeals) has dismissed the appeals observi....