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2019 (3) TMI 1795
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....t Shri G.K. Sharma, Authorized Representative for the Respondent ORDER JUSTICE DILIP GUPTA : The appeal was filed in the Registry on 27 November, 2018 with various defects including non-submission of proof regarding mandatory pre-deposit and not filing of application for Condoning of Delay, even though the appeal was filed beyond a period of limitation. Accordingly, a communication dat....
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....peal. From the record, we find that this appeal was filed not only beyond the statutory period of limitation without filing Condoning of Delay application, but also the mandatory requirement of pre-deposit was not satisfied. 2. The order that has been impugned in the present appeal is the order dated 31 July, 2018 passed by the Commissioner (Appeals). A perusal of the order indicates that even ....