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2015 (9) TMI 104 - CESTAT KOLKATA

2015 (9) TMI 104 - CESTAT KOLKATA - TMI - Condonation of delay - Inordinate delay of 2799 days - Held that:- In view of the judgment of the Hon’ble Supreme Court in the case of Singh Enterprises Vs. Commr. of Central Excise, JSR reported in [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Ld. Commissioner (Appeals) can condone the delay for a period of three months in addition to the statutory limit of three months as was in force at the relevant point of time, prescribed under Section 85 of the .....

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pre-deposit of duty of ₹ 25.30 Lakhs and equal amount of penalty. 4. At the outset, the Ld. A.R. for the Revenue submits that the Ld. Commissioner (Appeals) has dismissed the appeal on the ground of delay of 7 years, 7 months and 29 days (2799 days). He submits that on the basis of evidences available on record, the Ld. Commissioner (Appeals) had recorded a finding that the Order-in-Original dated 26/05/2005 was served to the appellant on 5/03/2005 by the Range Superintendent when the Orde .....

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