2022 (12) TMI 320

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.... Ms.Atika Sumran Ahmed, Advocate for the Appellant Shri S.Chakraborty, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The Order-in-Appeal dated 13.07.2020 has been received by the Appellant on 17.07.2020 and he was required to file the Appeal on or before 17.10.2020, but the Appeal was filed only on 30.12.2020 i.e. beyond the statutory period of filing the Appeal before the....

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....Heard both sides and perused the Appeal records. 7. I find that the Order-in-Original dated 28.02.2019 was communicated to the Appellant on 07.03.2019 and accordingly he was required to file Appeal before the First Appellate Authority within 60(sixty) days i.e. on or before 07.05.2019, but however, the Appeal was filed only on 04.06.2019 i.e. after expiry of the statutory period of 60(sixty) days....