TMI Blog2005 (7) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... on, passed by the first appellate authority dismissing the appeal as one barred by time. It is not in dispute that the appeal was presented beyond the outer limit of 180 days and the first appellate authority has rightly rejected the appeal being empowered to entertain the appeal only when it is not beyond the total period of 180 days, though the appeal itself is to be preferred within 30 days and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expired and the first appellate authority has dismissed the appeal. Therefore, learned counsel prays that this court should interfere and extend suitable relief. Learned counsel for the petitioner draws the attention of this court to a decision rendered by the Supreme Court in the case of State of Orissa v. Ion Exchange India Ltd. reported in [2000] 117 STC 436, that the Supreme Court has obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be issued to any authority to act in contravention of such statutory provision. See Jammu Kashmir Public Service Commission v. Dr. Narinder Mohan [1994] 2 SCC 630, paras 10 and 11. However, it is open to the petitioner to pursue his other statutory remedy including a further appeal to the Tribunal, etc. Reserving liberty to the petitioner to pursue such other remedies as are open t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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