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2019 (8) TMI 1168 - CESTAT KOLKATACondonation of delay of 10 days in filing appeal - Time limitation - HELD THAT:- The order-in-original dated- 29/12/2016 was communicated to the appellants on 17/01/2017. They were required to file the appeal before the Lower Appellate Authority on or before 18/03/2017 i.e. within 60 days from the date of communication of the adjudication order. The appeal was filed on 17/04/2017. The Ld. Commissioner (Appeal) rejected the appeal as time barred. The appeal was filed beyond the statutory period of 60 days but within the condonable period of 30 days. Under the circumstances, it would be appropriate to remit the matter to the Lower Appellate Authority to decide the appeal on merit - the matter is remanded to the Ld. Commr. (Appeal) to decide the appeal without going into the aspect of limitation. Appeal allowed by way of remand.
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