2019 (4) TMI 938

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....ngadi, Authorized Representative for respondent Per: S.K. MOHANTY Heard both sides and perused the records. 2. The Learned Commissioner (Appeals) has passed the impugned order dated 22.03.2018, in rejecting the appeals filed by the appellant, on the ground that the appeals were preferred before him beyond the stipulated time frame of 90 days from the date of receipt of the adjudication or....