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TMI Blog2021 (7) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... SUS C.C.E S.T. LUDHIANA [ 2021 (3) TMI 1227 - CESTAT CHANDIGARH] where it was held that if we consider the time consumed by the appellants before the Hon ble High Court is to be excluded than also appeals have been filed before the Ld. Commissioner (Appeals) beyond the time limit prescribed in statute, in that circumstances, I hold that the appeals filed by the appellants are highly time barre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjab Haryana finally disposed of their writ petition on 28.03.20218, thereafter, the appeals were filed on 14.08.2018, the said appeals have been dismissed by the Ld. Commissioner (Appeals) as time barred in terms of Section 85(3) of the Finance Act, 1944. Against the said order, the appellant is before me. 3. Heard the parties. 4. As the issue has already been decided by this Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order on 28.03.2018 and thereafter till 4 months no application for providing certified copy of the order by Hon ble High Court and after receiving the certified copy also the appellants have filed appeals after more than 15 days of the receipt of their order. In these Circumstances, I hold that as the hands of the Ld. Commissioner (Appeals) are tight with the law in terms of Section 85(3) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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