2008 (5) TMI 537

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..... er cannot override the statutory time limit of filing the appeal - appeal dismissed. - C/588/2005-CST - C/119/2008-(PB) - Dated:- 13-5-2008 - S/Shri P.K. Das, A.K. Srivastava, JJ. REPRESENTED BY : None, for the Appellant. Shri Amit Jain, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. - None appeared on behalf of the appellant inspite of issue of notice. Heard ld. DR .....

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..... hat the Commissioner (Appeals) cannot condone delay of more than 30 days in filing the appeal. The Tribunal followed the decision of the Hon ble Supreme Court in the case of Singh Enterprises (Supra). We find that the preamble of the adjudication order cannot override the statutory time limit of filing the appeal. Therefore, we do not find any merit in the appeal of the appellant. Accordingly, the .....

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