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TMI Blog2010 (12) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... same person, whereas the signatures of partmer in the latest papers are totally different - acknowledgement was obtained by jurisdictional Range officer and unless proved otherwise, it has to be held that partner who is stated to have signed the acknowledgement, has signed it - order of the Commissioner rejecting the appeal on the ground of delay in filing the same, upheld - C/1008/2006 - - - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the first time he received the Order-in-Original only on 3.2.06. On going through the records, I find that the signature of Shri Farook which is available on record when original appeal was filed and received in the Tribunal on 30.8.06 and the signature of Shri Farook available in the original acknowledgement produced before me by the Revenue, are very similar and look as if signed by the same p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal was received on 3.2.06 as claimed by the appellant. Therefore, I have to uphold the order of the Commissioner rejecting the appeal on the ground of delay in filing the same. It has to be noted that it is settled law that Commissioner (Appeals) has no powers to condone the delay of more than one year in filing the appeal. 4. Accordingly, the appeal has no merits and is rejected. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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