2013 (6) TMI 368

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..... months (3 months + 3 months) vide Singh Enterprises Vs CCE Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against the assessee. - Appeal No.ST/S/100/12 & ST/138/12 - - - Dated:- 11-6-2012 - Dr. Chittaranjan Satapathy and Mr. D.N. Panda, JJ. For the Respondent: Ms. Indira Sisupal, JDR JUDGEMENT Per Dr. Chittaranjan Satapathy; No one is present on b .....

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..... f communication of the order-in-original. This has been further confirmed in Sl.No.4 of grounds of appeal at page 3 of the appeal memo that the appeal before the lower appellate authority in Form ST-4 was not filed within the stipulated time. 4. It is now well settled that the lower appellate authority has no power to condone the delay in filing the appeal if such delay is beyond the condonable .....

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