2023 (2) TMI 233

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....llant Shri. Prakash Kumar Singh, Superintendent (AR) for the Respondent ORDER RAMESH NAIR This appeal is directed against the order of Commissioner (Appeals) whereby the learned Commissioner (Appeals) dismissed the appeal of the appellant only on the ground of limitation as the appeal was filed beyond 90 days from the date of receipt of the order. 2. Shri. Jigar Shah, learned counse....

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....ce Tax-2015 (322) ELT 192 (S.C). He submits that the Commissioner (Appeals) has erred in considering the date of delivery of order to the accountant as the correct date of communication. Therefore, the order is not sustainable. He prays that the same may be set aside. 3. Shri. Prakash Kumar Singh, learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates t....