2021 (4) TMI 668

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..... Tarun Kumar, Authorised Representative for the Respondent ORDER The appellants are in appeal against the impugned order where in their appeals have been dismissed by the Ld. Commissioner (Appeals) as barred by limitation as the adjudication order received by the appellant on 12.12.2019 against which they have filed appeals on 03.06.2020. The Ld. Counsel appearing on behalf of the appellant....

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.... is a fact on record that the adjudication order was received by the appellant on 12.12.2019 against that they have required to file appeal before the Ld. Commissioner (Appeals) within 60 days of the said period can be extended by another 30 days showing the reasons for causing delay. Admittedly, the appellant has filed appeal beyond that period, therefore, appeals filed by the appellants are barr....

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....m 16.03.2020 for the remaining period. Further, the Hon'ble Apex Court have taken sue motto cognizance for extension of limitation in sue moto writ petition civil no. 3/2020 wherein 08.03.2021 the Hon'ble Apex Court has held that in case where the limitation period expired during the period 15.03.2020 till 14.03.2021, the limitation shall start from 15.03.2021. Admittedly, the appellants have file....