2017 (11) TMI 1612

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..... ng an appeal before the CESTAT. Whether the appeal was presented within time and whether the date of receipt of the Order-in-Original as stated by the assesse is correct or not is a factual issue. Therefore, the petitioner has to necessarily avail the appeal remedy - petition dismissed being not maintainable. - WP No.28942 of 2017 & WMP.No.31168 of 2017 - - - Dated:- 13-11-2017 - HONOURABLE MR. .....

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..... e Act, and imposed penalty of ₹ 10,000/- under Section 77 of the Act. Aggrieved by such order, the petitioner preferred an appeal before the appellate authority. The appellate authority found that the appeal petition to be time barred. The appellate authority observed that there is proof to show that the petitioner has received an Order-in-Original on 31.01.2017, and the stand taken by them .....

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