2019 (8) TMI 1168

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..... ays from the date of communication of the adjudication order. The appeal was filed on 17/04/2017. The Ld. Commissioner (Appeal) rejected the appeal as time barred. The appeal was filed beyond the statutory period of 60 days but within the condonable period of 30 days. Under the circumstances, it would be appropriate to remit the matter to the Lower Appellate Authority to decide the appeal on me .....

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..... d. Advocate and the reasons explained in the misc. application, the delay in filing the appeal before the Tribunal is hereby condoned. Misc. application is allowed. 4. With the consent of both sides, the appeal itself is taken up for hearing. 5. I find that the order-in-original dated- 29/12/2016 was communicated to the appellants on 17/01/2017. They were required to .....

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