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2018 (8) TMI 1330 - AT - Central ExciseCondonation of dely in filing appeal - Time limitation - appeal filed beyond the condonable period provided under the statute - Held that:- It is an admitted fact that the appellant had preferred the appeal before the office of Commissioner (Appeals) beyond the period of 41 days from the date of expiry of the limitation period of 60 days from the date of receipt of the adjudication. As per the judgment of Hon'ble Supreme Court in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Commissioner (Appeals) is not statutorily empowered to condone the delay in filing the appeal beyond the prescribed time limit - delay cannot be condoned. Appeal dismissed - decided against appellant.
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