2024 (2) TMI 1680

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....ri V.R. Pavan Kumar, DR Order [per: A.K. JYOTISHI] Appellant is absent on call. However, they have sent mail informing that their consultant is not in a position to attend the Hearing on 05.02.2024 and therefore, sought adjournment. 2. On the other hand, learned DR points out that the point of the dispute is covered within the narrow compass of law as to whether Commissioner (Appeals) ....

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....n going through the provisions under Sec 85(3A) of the Finance Act 1994, came to the conclusion that there has been inordinate delay as Appeal has been filed in excess of time limit of two months from the date of receipt of Order passed by the Original Authority. Further, as per the statutory provisions, this statutory time limit of two months can be further extended by a period of one month only ....