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2013 (7) TMI 218 - CESTAT CHENNAIRejection of appeal as time barred - Held that:- It noticed that the appellants have filed application for condoning the delay in filing the appeal against the assessment order dated 1.10.2009. It is admitted fact that the assessment order was communicated on 1.10.2009 and the appeal was filed on 25.10.2010. As decided in Singh Enterprises Vs. CCE 2008 (2007 (12) TMI 11 - SUPREME COURT OF INDIA) that the Commissioner (Appeals) has no power to condone the delay beyond the condonable period of 30 days. Therefore reason to interfere with the order of the Commissioner (Appeals).
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