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2013 (5) TMI 5 - AT - Central ExciseCondonation of delay - Held that:- Unable to look into the merits of the matter even if delay condoned as FAA has dismissed the appeal for filing the appeal before him after 173 days of receipt of order in original. Thus the applicant has no case to argue. An appeal filed belatedly before the first appellate authority and beyond the time period delay cannot be condoned by either Commissioner (Appeals) or Tribunal or direct first appellate authority to hear the appeal. See Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA) - COD dismissed.
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