2013 (5) TMI 5

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..... ondonation of delay is filed by the assessee for belated filing of the appeal before this bench. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the appellants application for condonation of delay before this bench is for belated filing of the appeal by three years and seven days after receipt of the order in appeal. 4. The applicant has tried to justify .....

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..... hich has been settled by the Hon'ble Supreme Court in the case of Singh Enterprises 2008 (221) ELT 163 (S.C.) 5. In view of this, we do not find any merits in the application for condonation of delay. Application for condonation of delay is dismissed accordingly, the stay petition and appeal also stands dismissed. (Dictated and pronounced in the Court)
Case laws, Decisions, Judgements, Order .....

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