2017 (7) TMI 1225

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..... no power to condone the delay beyond 30 days, after the statutory period of 60 days in filing the appeal, I find anything wrong in the orders passed by the first appellate authority - The impugned orders are correct and legal and do not suffer from any infirmity - appeal dismissed. - E/30619/2016-SM, E/30620/2016-SM - Final Order No. A/ 31230-31231/2017 - Dated:- 19-7-2017 - Mr. M.V.RAVINDRAN, .....

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..... ve filed appeals before the lower authorities on 26/05/2015 while the impugned order i.e. Order-in-Original was received by them on 29/01/1999. There is no justifiable reason given before the first appellate authority for such belated filing of the appeals before him. 4. Since there is a delay of 16 years in filing the appeals before the first appellate authority, who has no power to condone th .....

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