2021 (10) TMI 334

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..... he first appeal before the First Appellate Authority and the same statute empowers the said First Appellate Authority, if the said authority is satisfied, to condone filing of appeals beyond the prescribed two months, if the same is filed within a grace period of one more calendar month - Admittedly, the date of communication in the case on hand being 14.05.2019, the time limit including condonabl .....

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..... issue which is required to be considered is whether the First Appellate Authority is correct in rejecting the appeal as time barred? 2. Heard Shri Puneeth, learned Consultant for the appellant and Shri P.Gopakumar, learned Authorized Representative for the Department. 3. The common Order-in-Original Nos. 74-76/2019 dated 01.05.2019 was received by the appellant on 14.05.2019 and the first a .....

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..... 2008 (221) ELT 163 (SC). 5. I have considered the rival contentions and have also gone through the various decisions relied upon by both sides. Statute prescribes a time limit of two calendar months for filing the first appeal before the First Appellate Authority and the same statute empowers the said First Appellate Authority, if the said authority is satisfied, to condone filing of appeals b .....

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