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2016 (9) TMI 290 - CESTAT MUMBAI

2016 (9) TMI 290 - CESTAT MUMBAI - 2017 (47) S.T.R. 352 (Tri. - Mumbai) - Restoration of appeal time bar - condonation of delay Held that: - the appeal filed by appellant before this Tribunal against the order dismissing their appeal for time bar does not arise at all. Provisions of Section 84 of Finance Act, 1994 clearly mentions that an appeal has to be filed before first appellate authority within the time frame of 60 days on receipt of the order and further 30 days is granted to file an .....

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der which records all the submissions made by the appellant and the defence raised against the show-cause notice. Thus, no mistake apparent from the record - at the initial stage itself the first appellate authority has no power to entertain the appeal which is filed beyond the period of limitation appeal dismissed. - ST/86142/16 - M/89039/16/STB A/89040/16/STB - Dated:- 4-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Ms. Deepali Kamble, Advocate f .....

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stantial and the lower authority had already appropriated the amount of duty against the demand confirmed in this appeal. 4. After hearing both sides, we find that the issue lies in a narrow compass accordingly we allow the application for early hearing and take up the appeal for disposal. We also dispose of the show-cause notice issued by the Registry for non-compliance of pre-deposit as per Section 35 of the Central Excise Act, 1944. 5. On perusal of records, it is noticed that appellant had f .....

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e followed by reminders dated 10th June, 2nd July, 30th July and 3rd September of 2013. It is her submission that the appellant received communication as regards Rectification of Mistake on 23.01.2014 and they have filed an appeal on 19.03.2014 which is within the time. 7. Learned D.R. would submit that the provisions of Section 74 cannot be invoked for seeking condonation of delay in filing the appeal. 8. On perusal of records we find that the appeal filed by appellant before this Tribunal agai .....

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