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2016 (4) TMI 1170 - AT - Central ExciseMaintainability of appeal - delay in filing appeal beyond the 90 days of receipt of the Order-in-Original - jurisdiction of first appellate authority - Held that: - the first appellate authority has no power to condone the delay beyond the 30 days after the 60 days time which was given for filing the appeal before first appellate authority as per the provisions of Section 35 of Central Excise Act, 1944 - appeal not maintainable and is dismissed.
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