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2018 (9) TMI 1121 - AT - Central ExciseCondonation of delay in filing appeal - It is the grievance of the appellant that the Commissioner (Appeals) has not condoned the delay of 208 days in filing the appeal - Held that:- As per Section 128 of the Customs Act, 1962, the Commissioner (Appeals) has only powers to condone delay upto 30 days - The Hon’ble Supreme Court in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA] has categorically held that the Commissioner (Appeals) cannot condone the delay beyond the said permit provided in the statute - application dismissed.
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