2005 (5) TMI 202

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....: V.K. Agrawal, Member (T)]. - When the matter was called no one was present on behalf of Appellants though the matter was last time adjourned in the presence of the Advocate for the Appellants. We, therefore, heard Shri B.L. Goel, learned SDR and perused the records. The Commissioner (Appeals) has dismissed the appeal on the ground of time limit as the same was filed after more than 90 days of se....

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....e Commissioner (Appeals) is to be filed within 60 days of the communication of the Order appealed against. The Commissioner (Appeals) have been given power to condone the delay on sufficient cause being shown for another 30 days. It has not been disputed by the Appellants that the Order-in-Original had been handed over to Shri Pawan Mangla on 16-5-2003 and Shri Pawan Mangla had been authorized by ....