Dr. A.S. Anand, C.J.I. Aggrieved by an order passed by the Excise and Taxation Commissioner exercising the powers of Financial Commissioner, the appellant herein filed an appeal though after expiry of the prescribed period of limitation.
The Appellate Authority was number satisfied about the justification for delay and declined to companydone the delay and dismissed the appeal as barred by time.
The order of the Appellate Authority, rejecting the appeal, as barred by time, was put in issue through a writ petition in the High Court.
