2019 (9) TMI 120

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.... 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 no power to condone the delay. We find that ....