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2014 (1) TMI 160 - AT - Central ExciseTime barred appeal – Power of Commissioner (Appeals) to condone delay - Held that:- The Order-in-Original was communicated to the applicant on 09.11.2009 and the appeal was filed on 13.07.2010 - There was a delay of more than 90 days (60 days + 30 days) for filing the appeal –Following Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - the Commissioner (Appeals) has no power to condone the delay beyond 90 days (60 days + 30 days) – Decided against Assessee.
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