2015 (2) TMI 1079

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..... re being any explanation for such delayed filing of appeal. There is no COD application on record. Accordingly, we are of the view that appeal is barred by limitation - Decided against assessee. - Appeal(s) Involved: C/404/2006-DB - Final Order No. 20309 / 2015 - Dated:- 9-2-2015 - SMT. ARCHANA WADHWA AND SHRI B.S.V.MURTHY, JJ. For The Appellant : None For The Respondent : Mr. N. Jaga .....

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..... assed on 27.4.2005 and as per the appellants own declaration in CA-3 Form, the same was received by them on 30.4.2005. The appeal before the Tribunal stands filed on 29.8.2006 with a delay of more than one year and there is no COD application on record. 3. We have seen the appeal records and find that the above stand of the learned DR to be correct. The impugned order of Commissioner (A) was r .....

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