2017 (10) TMI 210

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..... espondent. ORDER [Order per:   Mr. M.V. Ravindran] 1.   This Stay petition is filed against Order-in-Appeal No. 18/2013(H-III)ST, dt. 18.03.2013. 2.   Heard both sides and perused the records. 3.   Since the issue lies in hand is in a narrow compass, the appeal is taken up for disposal after waiving the condition of pre deposit of the amount involved. .....

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..... 13 which was received by the appellant on 01.02.2013.  The said letter from the adjudicating authority informed that there is no error on the face of Order-in-Original No. 43/2011, dt. 20.11.2011.  Subsequently appellant, on receipt of such information vide letter dated 24.01.2013, filed an appeal before first appellate authority on 25.02.2013. 6.   The first appellate authori .....

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..... ; In my view, the impugned order which has dismissed the appeal only on limitation, is unsustainable and liable to be set side and I do so.  Impugned order is set aside and matter is remitted  to first appellate authority with direction to restore the appeal to its original number and decide the matter on merits, after following principles of natural justice.  The appeal is disposed .....

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