2019 (3) TMI 1795

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..... presentative for the Respondent ORDER JUSTICE DILIP GUPTA : The appeal was filed in the Registry on 27 November, 2018 with various defects including non-submission of proof regarding mandatory pre-deposit and not filing of application for Condoning of Delay, even though the appeal was filed beyond a period of limitation. Accordingly, a communication dated 29 November, 2918 was sent to the Appel .....

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..... ppeal was filed not only beyond the statutory period of limitation without filing Condoning of Delay application, but also the mandatory requirement of pre-deposit was not satisfied. 2. The order that has been impugned in the present appeal is the order dated 31 July, 2018 passed by the Commissioner (Appeals). A perusal of the order indicates that even that appeal was filed with a delay of 219 da .....

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