TMI Blog2013 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... l) is more than the condonable limit of three months in addition to the statutory limit of three months prescribed under Section 85 of Finance Act,1994 – COD application is dismissed relying upon the decision in the case of Singh Enterprises Vs. CCE, JSR-[2007 (12) TMI 11 - SUPREME COURT OF INDIA] – Decided against the Assessee. - Appeal No.-23/2011 - ORDER NO.M-148/KOL/13 - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Tribunal but explains only the delay that has occurred before the Ld. Commr. (Appeal) in filing the appeal. 4. Heard both sides and perused the records. We find from the ST-5 return filed by the Appellant that the Order-in-appeal No. 10/ST/B-I/2010 dated-17/03/2010 was received by them on 23rd of March, 2010 and the appeal was filed before this Tribunal on 25th of January, 2011. After g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... htly dismissed. Learned counsel for the petitioner requests this Court to exercise the discretionary power and condone the delay. Such power cannot be exercised when it is open to the petitioner to avail the remedy of second appeal. If such second appeal is filed the same shall be considered and disposed of in accordance with law. 5. We find from the said order of the Hon ble High Court that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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