2012 (7) TMI 439

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..... g condonation of delay from the first appellate authority, whereas in this case the appellant had received the order on 28.8.2010 and had filed an appeal before the first appellate authority on 14.6.2011, thus beyond the period of prescribed six months - against assessee. - ST/542 OF 2011 - A/302/WZB/AHD OF 2012 & S/338/WZB/AHD OF 2012 - Dated:- 13-3-2012 - M.V. RAVINDRAN, J. Ms. Avani Meht .....

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..... of delay from the first appellate authority. In this case, I find that there is no dispute that the appellant had filed an appeal before the first appellate authority on 14.6.2011, that is beyond the period of six months as has been prescribed in the statute. Since the appeal before the first appellate authority is beyond the period of limitation, he has correctly rejected the same. As has been h .....

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