2015 (10) TMI 1115 - AT - Central Excise

Waiver of pre deposit - Condonation of delay - Held that - First appellate authority has dismissed the appeal filed by the appellant before him on the ground that appellant has filed appeal belatedly by 118 days. I concur with the views expressed by learned first appellate authority that he has no powers to condone the delay beyond 30 days in filing of appeal before him. This law is now well settled by the Apex Court in the case of Singh Enterprises, 2007 (12) TMI 11 - SUPREME COURT OF INDIA . - No reason to interfere in the impugned order. - Decided against assessee.

Summary

The appeal for waiver of pre-deposit was dismissed. The appeal itself was disposed of due to delay in filing by 118 days, beyond the 30-day limit set by law. The appeal was dismissed in accordance with the settled law.