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2017 (7) TMI 901 - CESTAT BANGALOREJurisdiction - Power of commissioner to condone delay - Held that: - the appeal before the Commissioner was filed after the delay of 280 days which the Commissioner was not empowered to condone - reliance placed in the decision in the case of Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] wherein the Hon'ble Apex Court has held that condonation of delay beyond 90 days not available to the appellate authority - appeal dismissed - decided against Revenue.
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