TMI Blog2020 (2) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the learned Commissioner (Appeals) with the delay of 587 days from the date of communication of the order. There are force in the contention of the learned A.R. for the Revenue that the Commissioner (Appeals) is vested with the power to condone the delay upto a maximum period of 30 days in addition to the statutory limit of 60 days for filing an appeal. Therefore, the Commissioner (Appeals) wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal without analysing the reasons explained in the application seeking condonation of delay. He submits that the appeal be disposed on merit. 2. The learned A.R. for the Revenue submits that before the learned Commissioner (Appeals) the Appellant has accepted the delay of 587 days in filing the appeal. The learned Commissioner (Appeals), taking note of the fact that under Section 128 of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned A.R. for the Revenue that the Commissioner (Appeals) is vested with the power to condone the delay upto a maximum period of 30 days in addition to the statutory limit of 60 days for filing an appeal. Therefore, the Commissioner (Appeals) was justified in rejecting the appeal as not maintainable. Needless to emphasize that the issue is settled by Hon'ble Supreme Court in the case of Singh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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