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2018 (5) TMI 378 - CESTAT CHANDIGARHCondonation of delay in filing appeal - the only reason given for delay is that they came to know about the Order-in-Appeal on 23.11.2017, when department initiated recovery proceedings - Held that: - As rightly pointed out by the Ld. A.R. that even if the present delay is condoned, the matter is covered against the assesee by the Hon’ble Supreme Court judgment in the case of Singh Enterprises vs. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - the plea of non-receipt of the impugned order at their registered factory address is not convincing - delay cannot be condoned - appeal dismissed.
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