TMI Blog2012 (11) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... applications for condonation of delay are therefore dismissed. - E/146 to 148/10 - - - Dated:- 16-1-2012 - Mr. S.S. Kang, Mr. Sahab Singh, JJ. For Appellant: Mr. Sanjay Dwivedi, Advocate For respondent: Mr. A.K. Prabhakar, Superintendent (A.R) Per: S.S. Kang 1. Heard both sides. 2. As common issue involved, therefore, all the applications are taken up together for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion orders before the Commissioner (Appeals) challenging the same. The adjudication orders were passed in the year 2000-01 and were received by the appellant as per the verification conducted by the jurisdictional Assistant Commissioner and the appeals were filed after 5 to 6 years from the date of receipt of the adjudication order. 6. The contention of the appellant is that there is no evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , other orders dated 26.09.2001 and 27.09.2001 were received by the appellant on 4.10.2001 and 26.10.2001 respectively. The appellant filed appeals after five years from the date of receipt of the orders. The Hon ble Supreme Court in the case of Singh Enterprises vs CCE, Jamshedpur (supra) held that the Commissioner (Appeals) has no power to condone the delay beyond the time prescribed under the A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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