TMI Blog2023 (12) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER This Writ Petition has been filed challenging the Order-In-Appeal passed by the first respondent dated 27.09.2023. 2. With the consent of both the parties, this matter is taken up for final disposal at the admission stage itself. 3 The case of the petitioner is that there was a delay of 21 days in filing the appeal before the first respondent/Appellate Authority. Though the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the date of its communication to the person whom it is addressed. The appeal should bear a Court Fee Stamp of Rs. 4/-." 5. Therefore, the learned counsel submitted that the petitioner was under the impression that the time limit available for filing an appeal was 3 months and if there is any delay, the same can be filed within another period of 30 days. However, in terms of the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal. 7. Heard both sides and also perused the materials available on record. 8. In view of the above submissions, this Court finds that since the order dated 30.03.2023 passed by the second respondent has provides 3 months time for preferring appeal, the petitioner was under the wrong impression that they can file the appeal within 3 months plus 30 days in addition, (in the event of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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