M/S Vishkarma Agriculture Industries vs Union Of India And Others on 2 July, 2019
5. Ld. Counsel for the respondent did not dispute the fact
that Ld. Tribunal has already dropped demand in the case of other
parties for the period prior to 15.05.2014 and the entire period
involved in the case of petitioner is prior to 15.05.2014 except two
months, however Ld. Counsel contended that the Petitioner was
bound to file Appeal within 60 days and Commissioner (A) has rightly
held that he has no power to condone delay beyond 30 days. In the
absence of power to condone delay, the Commissioner (A) has
rightly held that delay cannot be condoned. The department has filed
Civil Appeal No. 948 of 2016 before the Hon'ble Supreme Court
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CWP No.2098 of 2017(O&M) #5#
assailing order passed by this Court in the case of JCB India Ltd.
(supra).