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TMI Blog2013 (9) TMI 353X X X X Extracts X X X X X X X X Extracts X X X X ..... hould have filed the appeal on within 60 days available to him - appellant was eligible for file an appeal within next 30 days subject to there being an application for condonation of delay and the said application entertained by the first appellate authority on the merit – court followed the judgement of SINGH ENTERPRISES Versus COMMISSIONER OF C. EX., JAMSHEDPUR (2007 (12) TMI 11 - SUPREME COURT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly i.e. beyond the period of 90 days. It is his submission that the Order-in-Original was received by the appellant on 25.02.2011. But, the Revenue authorities as well as the Postal authorities are confirming that the Registered A.D. envelope was delivered to the appellant on 08.02.2011. It is his submission that they have filed the appeal on 16.05.2011 and there is a delay of 6 days in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly, had disputed the date of receipt of Order-in-Original, but later on, on confirmation from the Postal authorities, has accepted the fact that the Order-in-Original was delivered to the appellant on 08.02.2011. As per the provisions of Section 128 of Customs Act, 1962, the appellant should have filed the appeal on 09.04.2011 within 60 days available to him. The appellant is eligible for file an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ishwar Metal Industries, we find that said decision does not take note of the decision of Hon'ble Apex Court in the case of Singh Enterprises (supra) which is directly on the law, which we are concerned with i.e. Customs Act, 1962 and Central Excise Act, 1944. 8. Since the judgment of the Hon'ble Apex Court is directly on the point, which we are concerned with, we find no merits in the appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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