2012 (7) TMI 814

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..... sputed in these cases that all the appeals have been filed beyond the period of 90 days of the receipt of the order in original by the assessee - Decided against assessee. - Appeal No.E/350 to 352/12 - - - Dated:- 2-7-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri R. Subramanya, Adv For the Respondent: Shri S.K. Mall, A.R. JUDGEMENT Per: Mr. M.V. .....

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..... for condonation of delay if any in filing the appeal. It is the law that beyond the 90 days any appeal filed before the first appellate authority cannot be entertained by him and nor can be entertained by anybody else if an appeal dismissed by the first appellate authority on this ground. It is undisputed in these cases that all the appeals have been filed beyond the period of 90 days of the recei .....

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