2021 (7) TMI 606

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent ORDER Per : Mr. Ashok Jindal The appellant are in appeals against the impugned order wherein their appeals have been dismissed as time barred by the Ld. Commissioner (Appeals). 2. The facts of the case are that the adjudication order was passed on 27.01.2017, the adjudication order was challenged before the Hon'ble High Court of Punjab & Haryana through writ petition and the Hon'ble High .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... another 30 days on showing a sufficient reason of causing the delay. In this case, the adjudication order dated 27.01.2017 has been challenged by the appellants before the Hon'ble High Court by way of writ petitions but the date of filing of writ petitions had not been provided by the Ld. counsel for the appellants. Moreover, it is a fact on record that the order of the Hon'ble High Court was pass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rmity in the impugned order, therefore, I dismiss the appeals filed by the appellants." 5. As the issue has already been decided by this Tribunal, therefore, I don't find any infirmity in the impugned order. Therefore, the appeals are rightly dismissed as time barred by the Ld. Commissioner (Appeals). 6. In view of the above, the appeals are dismissed. (Dictated & pronounced in the Court)
C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X