2014 (1) TMI 160

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..... –Following Singh Enterprises Vs. Commissioner of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - the Commissioner (Appeals) has no power to condone the delay beyond 90 days (60 days + 30 days) – Decided against Assessee. - Appeal No.191/11 - ORDER NO.S-148/A-113/Kol/2013 - Dated:- 22-4-2013 - DR. D. M. MISRA AND DR. I. P. LAL, JJ. For the Appellant: Shri T. K. Mann .....

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..... inst the Order-in-Original dated 23.09.2009 before him was beyond the condonable time limit i.e. 60 days + 30 days = 90 days. 4. After hearing both sides, we find that the appeal itself can be disposed of at this stage. Accordingly, after waiving the requirement of pre-deposit of all dues adjudged, we take up the appeal for disposal. 5. We find that the ld. Commissioner (Appeals) had made a ca .....

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