2019 (7) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Agarwal, Advocate for the appellant. Sh. S. Nonthuk, Authorised Representative for the respondent. Archana Wadhwa, After hearing both the sides, I find that the Commissioner (Appeals) has dismissed the appeals filed by the appellants before him on the ground of limitation by observing that there is a delay of 478 days and 435 days in filing the appeals before him. He has observed that he ....