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2018 (6) TMI 12 - CESTAT HYDERABADPeriod of limitation - Time limitation of filing appeal - whether the appeal filed by the appellant before the first appellate authority is time barred or otherwise? - receipt of the Order-in-Original dated 15.07.2015 served on appellant by a responsible person in doubt - Held that:- The records of the departmental authorities do not instil a confidence that the Order-in-Original dated 15.07.2015 was in fact received by responsible person of appellant - the receipt of the Order-in-Original being questioned by the appellant and presumably and there being an element of doubt of the signature on the acknowledgement card, Order-in-Original received by them on 23.11.2015, the appeal filed before the first appellate authority on 14.01.2016 is well within the time limit - impugned order set aside. The matter needs reconsideration by the first appellate authority on merits inasmuch as the first appellate authority has not recorded any findings on the merits of the case - appeal restored.
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