TMI Blog2015 (3) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994. Hence, in view of the judgement of the Hon’ble Supreme Court in the case of Singh Enterprises vs. Commr. Of Central Excise, Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA], it was held that, the Ld.Commissioner(Appeals) has no power to condone the delay beyond the period of three months in addition to the statutory limit of three months as prescribed under section 85 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... secondly the appeal was not complete inasmuch as the authorized signatory has not signed the appeal. On the first issue, the ld.A.R. for the Revenue submits that by a report dated 07.01.2015, received from the Commissioner of Central excise, Guwahati, the order has been sent by regd. Post with A.D. to the applicant and not returned as undelivered. Therefore, the Ld.Commissioner(Appeals) has rightl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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