2023 (10) TMI 790

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.... and 18353 of 2023 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Ms.P.Jayalakshmi For the Respondent : Mrs.R.Hemalatha Senior Standing Counsel ORDER The petitioner has challenged the impugned Order-in-Appeal No.149/2023 dated 28.03.2023 passed by the Commissioner (Appeals-II). 2. Since the petitioner has not impleaded the Commissioner (Appeals-II) as a respondent, Cou....

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....g appeal is 60 days and the appeal ought to have been filed by 07.05.2022. Vide the Condonation application dt. 03.06.2022, they have stated the following: "The appellant had received the impugned order on 09.03.2022. The appeal ought to have been filed on or before 07.05.2022. However, due to the prevailing third wave of Covid-19, there was some delay in handling over the papers to the advocate....

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....icer, lower in rank than a [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the [Commissioner of Central Excise (Appeals)] [hereafter in this Chapter referred to as the [Commissioner (Appeals)] [within sixty days] from the date of the communication to him of such decision or order: Provided that the Commissioner (Appeals) may, if he is satisfied that th....

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....t going into the merits of the case. 8. Appeal rejected. Commissioner (Appeals-II)" 4. The petitioner had suffered Order-in-Original No.04/2021-2022 dated 25.02.2022 in the hands of the Assistant Commissioner of GST & Central Excise, Valasaravakkam Division, Chennai South Commissionerate, Chennai. 5. The petitioner claims to have received the aforesaid order on 09.03.2022. An appeal against ....