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2015 (8) TMI 540 - CESTAT KOLKATA

2015 (8) TMI 540 - CESTAT KOLKATA - TMI - Delay in filing of appeal before commissioner (appeals) - Bar of limitation - Held that:- Appellant for the first time has raised an issue before this forum that certified copy of the order in addition to original copy of the order is necessary for the purpose of filing an appeal. However, this plea was not taken before the ld. Commisisoner(Appeals) and therefore he had no occasion to record his findings on this issue. Accordingly I am of the opinion tha .....

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ma, ld.Adv. appearing for the appellant mentions that the Hon ble High Court of Meghalaya vide its order dated 7.4.2015 in FA NO.3/2004 has set aside this Tribunals order dated 11.7.2014 whereby this Tribunal has dismissed their stay petition along with the Appeal on the ground that the appeal was not filed by them before Commissioner(Appeals) within the time limit of three months of communication of the order to them. He submits that the appellant did not receive the original order passed by th .....

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n 5.4.2011 which was acknowledged by them on 8.4.2011. He submits that if date of the receipt is commuted from 8.4.2011 in that case there is no delay on their part in filing the appeal. He submitted that even in presuming that they received a copy of the order as claimed by the department in that case also they were required to get a certified copy of the order to enable them to file an appeal before the Commissioner(Appeals). He invites the attention to the preamble of the order of the adjudic .....

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