2023 (6) TMI 1371

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....CHNICAL) APPEARANCE Shri Souvik Guha, Advocate for the Appellant (s) Shri A.Roy, Authorized Representative for the Revenue Per : ASHOK JINDAL :  The appellant are in appeal against the impugned orders wherein the appeals are dismissed by the Ld.Commissioner(Appeals) as time barred. 2. The facts of the case are that the adjudication order dated 24.08.2016 was received by the appellan....