2012 (1) TMI 55

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..... ay of 30 days. Supreme Court in the case of Singh Alloys held that Commissioner (Appeals) has no power to condone the delay beyond the period prescribed under the Central Excise Act, 1944. In the present case, there is a delay of 180 days in filing the appeal before the Commissioner (Appeals) which is beyond the condonable period. - Decided against the assessee. - Central Excise Appeal No.374 of .....

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..... Act, 1944, the appeal is to be filed within 60 days from the date of receipt of the order and the Commissioner (Appeals) is empowered to condone further delay of 30 days. The Hon ble Supreme Court in the case of Singh Alloys (supra) held that Commissioner (Appeals) has no power to condone the delay beyond the period prescribed under the Central Excise Act, 1944. In the present case, there is a de .....

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