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2021 (8) TMI 1111 - AT - Central ExciseMaintainability of appeal - time limitation - statutory time limit prescribed for filing the appeal was expired - HELD THAT:- The appeal was not preferred by the appellant before the office of Learned Commissioner (Appeals) within the stipulated time frame and also within the condonable period prescribed in the Statute - Since the Appellate Authority is a creature under the statute, the statutory mandates are strictly required to be complied by him. Since the appeal was dismissed by him on the ground of limitation, there are no infirmity in the said order passed by the Commissioner (Appeals). Appeal dismissed.
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