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2015 (8) TMI 897 - ANDHRA PRADESH HIGH COURTCondonation of delay - service of the Order-in-Original on the ex-employee of the Appellant while the Appellant had become sick and was closed down - Held that:- Findings of the first appellate authority with regard to service of notice are sought to be assailed on the ground of perversity or non consideration of any material. In the appeal, our jurisdiction is very limited as we decide only the substantial question of law after having found prima facie case. On appreciation of facts with regard to communication of the Order-in-Original and applying the law on the issue going by fact, the Tribunal came to a fact finding that the first appeal was sought to be preferred beyond the condonable period and dismissed the same. In view of the appreciation of fact and finding thereon, we do not find any element of law to decide in this appeal. - Decided against Assessee.
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