2011 (3) TMI 1221

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....ppellant is in appeal along with the stay application against the impugned order wherein their appeal has been dismissed as barred  by limitation. 2. Facts of the case are that the appellants received the adjudication order on 11.12.2009 and the appeal was filed on 10.02.2010 on 61st day of receipt of the order-in-original.The Commissioner (Appeals) without exercising his discretionary powe....

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....above, the appeal filed by the appellant has been dismissed by the lower appellate authority on 61st day without exercising his discretionary power to condone the delay and without giving any opportunity to explain the reasons for delay in filing the appeal. The appeal has been dismissed as time barred is not correct in the interest of justice.  The lower appellate authority atleast should ha....