2020 (11) TMI 633

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner (Authorized Representative) for the Respondent ORDER P.K.CHOUDHARY : Heard both sides. 2. I find that the learned Commissioner(Appeals) has not decided the appeal before him on merits, but has dismissed the same as time barred. 3. Learned Advocate appearing on behalf of the appellant submits that the period of limitation has been calculated from the date of issuance of the order wh .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lower appellate authority, therefore, there is no occasion to visit the aspect of limitation. 4. In view of the above discussion, the impugned order is set aside and the appeal filed by the appellant is allowed by way of remand to the learned Commissioner(Appeals) to decide on merits. Needless to mention a reasonable opportunity of hearing may be granted to the appellant. All issues are kept open .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X