2013 (5) TMI 267

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..... UDGEMENT                      Per: G. Raghuram: We have heard the ld. Counsel for the appellant and the ld. DR for the respondent and dispose of the substantive appeal itself.The appeal is directed against the Order-in-Appeal dated 16.10.2012 whereby the appeal preferred by the appellant ass .....

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..... d by sufficient cause from presenting the appeal within the aforesaid period of sixty days, to present an appeal within a further period of thirty days. No discretion is granted to the Commissioner (Appeals) to condone a delay of 67 days beyond the initial period of limitation of sixty days. This is the reason the impugned order has recorded, for dismissing the appellants appeal. Dismissal of the .....

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