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2020 (12) TMI 513

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....o. 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 perused the materials placed on record, ....

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.... 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 Respondent, the Petitioner has filed this Wr....