MADHUCON GRANITES LTD Vs. COMMISSIONER

JUDGEMENT

(1.) The petitioner is aggrieved against the order of the first respondent dated 29.05.2018, wherein and whereby, the appeal filed by the petitioner against the Order-in-Original No.13 of 2017 dated 27.04.2017 was rejected only on the reason that the said appeal was filed beyond the period as prescribed under the relevant statute.

(2.) Heard both sides.

(3.) A counter affidavit is filed by the respondents disputing the contentions raised by the petitioner.