2021 (10) TMI 334

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....Shri P.Gopakumar, Authorized Representative for the Respondent ORDER The only issue which is required to be considered is whether the First Appellate Authority is correct in rejecting the appeal as time barred? 2. Heard Shri Puneeth, learned Consultant for the appellant and Shri P.Gopakumar, learned Authorized Representative for the Department. 3. The common Order-in-Original Nos. 74-7....

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....ority and also relied on the decisions of Hon'ble Apex Court in the case of M/s Singh Enterprises Vs CCE, 2008 (221) ELT 163 (SC). 5. I have considered the rival contentions and have also gone through the various decisions relied upon by both sides. Statute prescribes a time limit of two calendar months for filing the first appeal before the First Appellate Authority and the same statute empowe....