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2015 (10) TMI 2506 - CESTAT KOLKATA

2015 (10) TMI 2506 - CESTAT KOLKATA - TMI - Condonation of delay of 40 days - Section 85(3A) of Finance Act, 1994 - Revenue submitted that in view of the judgement of the Hon'ble Supreme Court in the case of Singh Enterprises v. CCE-JSR. [2007 (12) TMI 11 - SUPREME COURT OF INDIA], 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 - Held that:- we find force in the contention of .....

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reasons in their application it has been submitted that the proprietor was bed ridden due to serious ailments, hence the Appeal could not be filed in time. 3. In view of the reasons explained in the application, the delay is condoned. 4. At this stage the ld.AR for the Revenue brought to our notice that the ld.Commissioner(Appeals) has dismissed their appeal on the ground that the appeal was filed before him beyond one month in addition to the statutory period of two months prescribed under sec .....

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