2011 (8) TMI 874

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..... se may allow the appeal to be presented within a further period of 30 days - Time limitation - Commissioner (Appeals) is not a Court and therefore, Section 5 of the Limitation Act would have no application - Appeal is dismissed - 10 of 2011 - - - Dated:- 17-8-2011 - Dr. D.Y. Chandrachud and A.A. Sayed, JJ. REPRESENTED BY : Shri Amit B. Borkar, for the Appellant. S/Shri R. Ashokan with J .....

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