2023 (6) TMI 1371

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellant on 07.09.2016 and the appeals against the said orders have been field on 22.12.2016 i.e. after 105(one hundred and five) days of the receipt of the adjudication order - HELD THAT:- As per the provisions of section 85(3)(A) of the Finance Act, 1994, w.e.f. 28.05.2012 any person aggrieved by the adjudication order can file an appeal before the Ld.Commissioner(Appeals) within two months .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... zed Representative for the Revenue Per : ASHOK JINDAL : The appellant are in appeal against the impugned orders wherein the appeals are dismissed by the Ld.Commissioner(Appeals) as time barred. 2. The facts of the case are that the adjudication order dated 24.08.2016 was received by the appellant on 07.09.2016 and the appeals against the said orders have been field on 22.12.2016 i.e. after 105(one .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X