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2016 (2) TMI 333 - CESTAT KOLKATA

2016 (2) TMI 333 - CESTAT KOLKATA - TMI - Condonation of delay - Period of limitation for filing an appeal - To be computed from the date of original order or from the date of modified order in original - Held that:- The case laws relied upon by the appellant are not applicable to the present factual matrix as it was not a case of modification of a stay order passed by Commr (A). Secondly, the modification application before Commr (A) can not be considered as an appeal filed before a wrong forum .....

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ent : Shri S N Mitra, AC, (AR) ORDER Per H K Thakur The present Misc. Application for condonation of delay [MA (COD], Stay & appeal have been filed by the appellant with respect to OIA No. 32/ST/2010 dt 16/2/2010 passed by Commr (A-I), Kolkata as first appellate authority. OIA is dt 16/2/2010 and the appeal has been filed by the appellant on 22/4/2013, after a delay of more than 1000 days. 2. Sh. N. K. Choudhary (Advocate) appearing on behalf of the appellant argued that an application for m .....

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by the office of Commissioner (Appeal-I). He relied upon the case law of Bharat Refractories Ltd Vs CCE Patna [1997 (02) LCX 0065] in support of his arguments. Learned Advocate also relied upon the following case laws:- (i) Surpac Soft ware Pvt Ltd Vs CCE Chandigarh [2009 (16) STR 629 (Tri.-Del.)] (ii) Cairn Energy India Pty. Ltd Vs CCE & CUS Vizag-II [2008 (221) ELT 440 (Tri-Bang)] (iii) Kirloskar Batteries Pvt Ltd Vs CCE Bangalore-III [2015 (323) ELT 576 (Kar)] 3. Sh. S. N. Mitra AC (AR) a .....

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ation are also required to be dismissed. 4. Heard both sides & perused the case records. The issue involved in the present proceedings before us is whether appellant is justified in seeking condonation of delay of more than 1000 days in filing this appeal. Appeal of the appellant before first appellate authority was rejected as time barred under OIA dt 16/2/2010. As per the notes for guidance to this order dt 16/2/2010 it is clearly specified that appeal against the said order can be filed w .....

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