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2021 (7) TMI 606

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....Shri Rajesh Rai, AR for the Respondent ORDER Per : Mr. Ashok Jindal The appellant are in appeals against the impugned order wherein their appeals have been dismissed as time barred by the Ld. Commissioner (Appeals). 2. The facts of the case are that the adjudication order was passed on 27.01.2017, the adjudication order was challenged before the Hon'ble High Court of Punjab & Haryana t....

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....cation order and the said period can be extended by another 30 days on showing a sufficient reason of causing the delay. In this case, the adjudication order dated 27.01.2017 has been challenged by the appellants before the Hon'ble High Court by way of writ petitions but the date of filing of writ petitions had not been provided by the Ld. counsel for the appellants. Moreover, it is a fact on reco....