2008 (9) TMI 183

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..... filing appeal before lower Appellate Authority – lower appellate authority can condone the delay by 30 days beyond the statutory period of 60 days and it cannot hear an appeal filed beyond the condonable time limit - Stay Petition and the Appeal are dismissed as not maintainable - ST/77/2007 - A-878/KOL/2008 - Dated:- 5-9-2008 - Dr. Chittaranjan Satapathy, Member (T) Shri Jyoti Agarwal, Adv .....

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..... been signed by Shri Shibu Ghosh as a partner of the Appellants, M/s. Dolly Distributors. The Verification Clause in the Miscellaneous Application (COD) states - "I Sri Sibu Ghosh proprietor of M/s. Dolly Distributor.......do hereby verify the content of this application.........." When questioned regarding variation in the signature, Shri Jyoti Agarwal, learned Advocate clarifies that the MA (COD .....

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..... he impugned Order-in-Original which is signed by the Deputy Commissioner and marked to M/s. Dolly Distributors. As per the recording on the top left-hand corner of the impugned Order (copy handed over by the learned Advocate), it is indicated that the same has been received by the Party on 8-3-06. Under Section 35B, the lower Appellate Authority can condone the delay in filing an appeal by 30 days .....

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