2013 (10) TMI 533

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..... y application has been listed today, after hearing both the sides, I find that the appeal has been rejected by the Commissioner (A) on the ground of delay and therefore the requirement of pre-deposit is waived and appeal itself is taken up for final decision. 2. According to the impugned order, the appellant in Form ST-4 filed by them indicated that copy of the impugned order-in-original was serv .....

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..... y of 119 days which they had explained with cogent reason. Unfortunately according to the Hon'ble Supreme Court's decision in the case of Singh Enterprises reported in 2008 (221) ELT 163 (S.C.), I am not competent to go into the reasons once the statute does not give the power for condonation of delay, even the appellate authority has no power to condone such delays in filing the appeal before the .....

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