2026 (5) TMI 1736

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....ble Ms. Binu Tamta, Member (Judicial) And Hon'ble Mr. P. Anjani Kumar, Member (Technical) Present for the Appellant : Shri S.C. Rajpal, Advocate Present for the Respondent : Shri Rajeev Kapoor, Authorised Representative. ORDER BINU TAMTA: The appellant has challenged the impugned order [Order-in-Appeal No. BHO-EXCUS-001-APP-796-16-17 dated 22.03.2017] rejecting the appeal on the....

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.... of limitation provided under the Act. Even if the period provided therein is taken, the appeal is still barred being beyond the period of 90 days. 4. Section 85(3A) of the Act was inserted by the Finance Act, 2012 w.e.f. May 28, 2012, which reads as under:- "(3A) An appeal shall be presented within two months from the date of receipt of the decision or order of such adjudicating autho....