2011 (8) TMI 874

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..... edgment card - Under the proviso to sub-section (1) of Section 35, the Commissioner for sufficient cause may allow the appeal to be presented within a further period of 30 days - Time limitation - Commissioner (Appeals) is not a Court and therefore, Section 5 of the Limitation Act would have no application - Appeal is dismissed
Dr. D.Y. Chandrachud and A.A. Sayed, JJ. REPRESENTED BY : Shri Ami .....

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..... ppeal to be presented within a further period of 30 days. 2. The appeal, in the present case was filed even beyond the aforesaid period. The Commissioner (Appeals) is not a Court and therefore, Section 5 of the Limitation Act would have no application. The appeal, does not raise any substantial question of law. The appeal, therefore, stands dismissed.
Case laws, Decisions, Judgements, Or .....

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