TMI Blog2018 (5) TMI 1427X X X X Extracts X X X X X X X X Extracts X X X X ..... 66 days of additional delay which was not within his power to condone - Hon'ble Apex Court in the case of Singh Enterprises Vs. CCE [2007 (12) TMI 11 - SUPREME COURT OF INDIA] wherein it has been held that beyond 30 days delay, the Commissioner (Appeals) has no power to condone - appeal dismissed - decided against appellant. - C/1532/2011-SM - Final Order No. 20510/2018 - Dated:- 23-3-2018 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as undervalued the goods. Therefore they obtained the services of independent Chartered Engineer M/s. SGS India Pvt. Ltd. to find out the value of the goods. The SGS India Pvt. Ltd. recommended a value of USD 46,200 (C F) and the assessable value thus comes to ₹ 23,26,975/-. The importer accepted the valuation as appraised by the Chartered Engineer and requested for waiver of show-cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authority, appellant filed appeal before the Commissioner(Appeals) on merits as well as seeking condonation of delay of 66 days in filing the appeal. The Commissioner(Appeals) has observed in his order that the impugned order of the original authority was communicated to the appellant on 19/01/2010 but the appeal before the Commissioner(Appeals) was filed on 01/06/2010 after a lapse of 132 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e advocate on record for the appellant has submitted written submissions dt. 21/03/2018. I have heard the learned AR and perused the records. 4. After perusal of the impugned order, I find that the Commissioner(Appeals) has dismissed the appeal of the appellant on the ground that he does not have the power to condone the delay beyond 30 days and in the present case, the appellant was seeking co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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