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TMI Blog2010 (10) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... yond 30 days - Held that: - In the case of Singh Enterprises Vs.Commissioner, C. Ex, - under section 35 H the Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days - Appeal is dismissed - 315 of 2010 - - - Dated:- 7-10-2010 - Yatindra Singh,Rajes Kumar,JJ. 1. This appeal is against the order of the Customs, Excise and Service Tax Appellate Tribunal (The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Tribunal by the impugned order rejected the appeal.Hence present appeal. 2. In the case of Singh Enterprises Vs.Commissioner, C. Ex, Jamshedpur; 2008 Vol 221 ELT, 163 SC, the Apex Court has held that under section 35 H the Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days. This view has been further approved by the three Judges Bench of the Apex Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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