2019 (11) TMI 58

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..... one month only - HELD THAT:- Whether the Commissioner (Appeals) has jurisdiction to condone the delay beyond the period prescribed under the Act stand decided by Hon ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] where it was held that because of lack of experience in business there was delay, is not a adequate reas .....

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..... impugned order. 2. Commissioner (Appeals) has rejected the appeal by observing that the order impugned before him was dispatched on 30.01.2013 through registered post and was received by the appellant on 14.02.2013. The appeal was filed on 04.06.2013 i.e. after a period of 3 months and 20 days, whereas the normal period of filing the appeal is 2 months and he has powers to condon .....

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