2020 (12) TMI 513

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....<br>Dated:- 30-11-2020<br>W. P. No. 14588 of 2018 And W. M. P. Nos. 17225 and 17226 of 2018 - -<br>Service Tax<br>THE HON&#39;BLE MR. JUSTICE P.D. AUDIKESAVALU For Petitioner: Mr. Adithya Reddy For Respondents: Mr. S.R. Sundar, Standing Counsel ORDER Heard Mr. Adithya Reddy, Learned Counsel for the Petitioner and Mr. S.R.Sundar, Learned Standing Counsel appearing for the Respondent and....

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.... Respondent on 19.04.2017, which was beyond the maximum limitation period of three months from the date of receipt of the copy of the order passed by the First Respondent. The Second Respondent by Order-in-Appeal No. CMB-CEX-000-APP-352-17 dated 18.12.2017 refused to entertain that time barred appeal. Aggrieved by the Order in C. No. V/ITS/15/67/2015-ST Adjn dated 21.12.2016 passed by the Second R....