TMI Blog2021 (4) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order received by the appellant on 12.12.2019 against which they have filed appeals on 03.06.2020. The Ld. Counsel appearing on behalf of the appellant submits that after adjudication order, the appellants opted for Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 on 28.12.2019, the said application was rejected by the competent authority on 16.03.2020, thereafter the lockdown ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 30 days showing the reasons for causing delay. Admittedly, the appellant has filed appeal beyond that period, therefore, appeals filed by the appellants are barred by the limitation as held by the Hon ble Apex Court in the case of M/s Singh enterprises Vs. Commissioner of C.ex, Jamshedpur-2008 (221) E.L.T.161 (SC) and M/s R. Gowrishankar V. Commissioner- 2016 (339) E.L.T. A48 (Mad.) and the gaz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 5. Further, I find that Ld. Commissioner (Appeals) has not decided the merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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