TMI Blog2015 (10) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... rned first appellate authority that he has no powers to condone the delay beyond 30 days in filing of appeal before him. This law is now well settled by the Apex Court in the case of Singh Enterprises, [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. - No reason to interfere in the impugned order. - Decided against assessee. - Appeal No. E/13895/2013 [Application No. E/Stay/13621/2013] - ORDER No. A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant before him on the ground that appellant has filed appeal belatedly by 118 days. I concur with the views expressed by learned first appellate authority that he has no powers to condone the delay beyond 30 days in filing of appeal before him. This law is now well settled by the Apex Court in the case of Singh Enterprises, 2008 (221) ELT 163 (SC). 4. In view of the settled position of law, I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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