2015 (10) TMI 2506

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..... is not vested with the power to condone the delay beyond one month in addition to the statutory limit of two months in filing the appeal before him - Held that:- we find force in the contention of Revenue, therefore, the appeal is dismissed. - Decided against the assessee - MA-75307/15, SP-75306/15, EA-75372/15 - FO/A/75583/2015 - Dated:- 14-10-2015 - Dr. D.M. Misra, Member(Judicial) H.K.Thak .....

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..... prescribed under section 85(3A) of Finance Act, 1994. It is his submission that in view of the judgement of the Honble Supreme Court in the case of Singh Enterprises v. CCE-JSR. - 2008 (221) E.L.T. 163(S.C.), the ld.Commsisioner is not vested with the power to condone the delay beyond one month in addition to the statutory limit of two months in filing the appeal before him. 5. We find for .....

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