2018 (3) TMI 1139

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..... ssioner (AR) for the respondent Per: Ramesh Nair This appeal is directed against order of the Commissioner (Appeals) who vide the impugned order rejected the appeal being time-barred. 2. None appeared on behalf of the appellant.  Shri Manoj Kumar, Learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterated the findings in the impugned order. 3. On a careful consider .....

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..... y to appellant to explain about the delay in filing the appeal which Commissioner (Appeals) failed to do so. Further, from the records submitted by the appellant in this appeal, it is apparent that the appeal was filed in time. However, these records were neither available to the Commissioner (Appeals) nor he has verified the material. 4. Therefore, the impugned order is set aside and the appeal .....

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