2019 (9) TMI 120

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....NICAL) Sh. Rinki Arora, Advocate for the appellant Sh. R. K. Manjhi, Authorised Representative for the respondent ORDER ARCHANA WADHWA: After hearing both the sides, we find that the Commissioner (appeals) have rejected the appellant appeal on the issue of time bar by observing that there was a delay of more than one month after the expiry of normal period of limitation and he has n....

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....cepted we find that the copy of the order was again provided to them under the cover of letter dated 30.04.2012. As such, even if the letter dated 30.04.2012 is taken as the relevant date the appeal filed in October, 2013 is barred by limitation. It is well settled law that Commissioner (Appeals) has no powers to condone the delay beyond the period of one month provided under the Act. Reference ca....