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2021 (4) TMI 668 - AT - Central ExciseSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - rejection on the ground of Time Limitation - rejection on the ground that the application was filed beyond the limitation of time - HELD THAT:- The Hon’ble Apex Court have taken sue motto cognizance for extension of limitation in IN RE: COGNIZANCE FOR EXTENSION OF LIMITATION [2021 (3) TMI 497 - SC ORDER] wherein the Hon’ble Apex Court has held that in case where the limitation period expired during the period 15.03.2020 till 14.03.2021, the limitation shall start from 15.03.2021. Admittedly, the appellants have filed appeal within this period, in that circumstances, the order of the Ld. Commissioner (Appeals) is bad in law, therefore, the impugned order is set aside. The Ld. Commissioner (Appeals) has not decided the merits of the appeal, therefore, the Ld. Commissioner (Appeals) is directed to decide the issue on merits within 60 days of the receipt of this order and pass the detailed speaking order for disposal of the appeals - appeal disposed off by way of remand.
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