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TMI Blog2019 (4) TMI 1776X X X X Extracts X X X X X X X X Extracts X X X X ..... 129 A of the Customs Act and Section 129 A (5) empowers this forum to condone the delay of any number of days. Similarly, Section 128 lays down procedures and appellate jurisdiction of the First Appellate Authority. The scope and ambit of these two sections are quite clear and distinct. Also, Section 129 do not anywhere authorize this forum to enter into the domain of the first appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n - appeal dismissed. - Service Tax Appeal No. 42059 of 2018 - FINAL ORDER Nos. 40671/2019 - Dated:- 16-4-2019 - HON BLE MR P. DINESHA, Judicial Member For the Appellant : Shri R. Chandrasekaran, Advocate For the Respondent : Shri K. Veerabhadra Reddy, ADC, Authorized Representative ORDER Ld. Advocate, Shri R. Chandrasekaran, appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entions, gone through the documents placed on record and also the judgments relied on. This appeal filed under Section 129 A of the Customs Act and Section 129 A (5) empowers this forum to condone the delay of any number of days. Similarly, Section 128 lays down procedures and appellate jurisdiction of the First Appellate Authority. The scope and ambit of these two sections are quite clear and dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s agitated, to decide both the above aspects of sufficiency or liberal approach. The Ld. First Appellate Authority has exercised its discretion in the manner and in accordance with law on the limitation and this forum is not having any jurisdiction to judge correctness or otherwise of the same. 5. For the above reasons, I do not find any reasons to interfere with the findings of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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