2011 (2) TMI 771

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..... ) cannot condone the delay of more than 30 days in filing of the appeal - As per the case of Hon'ble Supreme Court in the case of Singh Enterprises v. CCE [2007 -TMI - 2805 - SUPREME COURT OF INDIA] has held that the Commissioner (Appeals) cannot condone the delay beyond the period of 30 days - Decided against the assessee. - ST/1641 OF 2010 (SM) - 128 OF 2011 SM(BR) - Dated:- 8-2-2011 - RAKESH .....

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..... i.e., after period of six months from the date of the receipt of the impugned order, that Commissioner (Appeals) cannot condone delay beyond the period of 30 days, that in view of this, the Commissioner (Appeals) has rightly dismissed the appeal as time barred, that Hon'ble Supreme Court in the case of Singh Enterprises v. CCE 2008 (221) ELT 163 has held that the Commissioner (Appeals) cannot cond .....

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