2020 (1) TMI 575

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..... ed counsel for the petitioners and learned Standing Counsel. 2.  By the impugned order dated 04.12.2018, the Additional Commissioner (Appeals), Aligarh has rejected the appeal of the petitioners on the ground that the same is filed beyond the limitation. 3.  The contention of learned counsel for the petitioners is that the copy of the order of assessing authority was served upon the pe .....

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..... namely Dr. Sanjeev Kumar Sharma, MS, MCH (Neuro). The ailment which has been mentioned in the certificate prima facie appears to be the ailment which could take some time for recovery. 7.  Learned counsel for the petitioner has also placed reliance on a Division Bench judgment of this Court in the case of M/s Central Industrial Security Forces, FGUTPP Unit vs. Commissioner of Central Goods a .....

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..... 04.12.2018 passed by the appellate authority is set aside and the matter is remanded before the first appellate authority (respondent no.1) with a direction to consider and adjudicate upon the appeal filed by the petitioner on merits without raising any objection on the limitation, after notice and opportunity of hearing to all concerned. 8.  The writ petition is, accordingly, disposed of.

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