2005 (8) TMI 453

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....ri J.R. Madhiam, JDR, for the Respondent. [Order]. -  Heard Shri B.N. Chattopadhyay, Consultant for Appellant and Shri J.R. Madhiam, JDR for Respondent. Mr. Chattopadhyay submits that in present case the Order-in-Original was received by appellant on 24-11-2003 and appeal was presented on 23-2-2004. The learned Commissioner has observed that the appeal was filed after the expiry of the ....

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....f limitation. Therefore, the appeal before the Commissioner of Appeals was not maintainable and rightly has been dismissed. 3. In present case the Memo of Appeal was received in the office of Commissioner of Appeals on 23rd February, 2004. The appellant received the Order-in-Original on 24-11-2003. The normal period of limitation is 60 days and the Commissioner of Appeals can condone the d....