2019 (8) TMI 1230

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....r Respondent: Mr. G. Jha (A.R.) ORDER Per: Ramesh Nair The appeal was dismissed by the Commissioner (Appeals) on the ground of time bar. 2. Sh. Willingdon Christian, Ld. Counsel appearing on behalf of the appellant submits that the appeal was filed with a delay of 26 days after the normal period of 60 days. He submits that the 30 days available for the appellant for condonation. That t....