2021 (8) TMI 1111

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....spondent ORDER PER: MR. S.K. MOHANTY, MEMBER (JUDICIAL) None appeared for the appellant despite notice issued from the Registry. Heard the Learned AR for Revenue. 2. Learned Commissioner (Appeals) vide impugned order dated 27.02.2018 has dismissed the appeal filed by the appellant on the ground of limitation. He has stated that the adjudication order was received by the appellant on 21....

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....ffice of Learned Commissioner (Appeals) within the stipulated time frame and also within the condonable period prescribed in the Statute. Since the Appellate Authority is a creature under the statute, the statutory mandates are strictly required to be complied by him. Since the appeal was dismissed by him on the ground of limitation, I do not find any infirmity in the said order passed by the Comm....