2020 (11) TMI 633

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....sioner (Authorized Representative) for the Respondent ORDER P.K.CHOUDHARY : Heard both sides. 2. I find that the learned Commissioner(Appeals) has not decided the appeal before him on merits, but has dismissed the same as time barred. 3. Learned Advocate appearing on behalf of the appellant submits that the period of limitation has been calculated from the date of issuance of the order whi....