2019 (7) TMI 1205

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..... d it from approaching the Appellate Commissioner on time. The view expressed by the Commissioner and the CESTAT do not call for interference - appeal dismissed. - CEAC 13/2019 - - - Dated:- 12-4-2019 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Appellant Through: Mr. S.K. Bhaduri, Advocate Respondent Through: Mr. Harpreet Singh, Sr. Std. Counsel O .....

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..... n that the explanation given can hardly be characterized as reasonable. The appellant does not cite any unforeseen circumstance or compelling necessity which prevented it from approaching the Appellate Commissioner on time. 3. In these circumstances, the view expressed by the Commissioner and the CESTAT do not call for interference. 4. No question of law arises. The appeal is dis .....

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