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2008 (1) TMI 745 - AT - Central ExciseAppeal to Commissioner (Appeals) - Time Limitation - Held that: - The Courts have unanimously held that there is no such power for condonation and the appeal has to be dismissed summarily on the ground of limitation. The Supreme Court in the case Singh Enterprises v. CCE, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] rejected a similar contention observing that such a direction would render a specific provision providing for limitation rather otiose. Appeal dismissed.
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