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TMI Blog2013 (7) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal was filed on 25.10.2010. As decided in Singh Enterprises Vs. CCE 2008 (2007 (12) TMI 11 - SUPREME COURT OF INDIA) that the Commissioner (Appeals) has no power to condone the delay beyond the condonable period of 30 days. Therefore reason to interfere with the order of the Commissioner (Appeals). - Appeal No. C/164/2011 - - - Dated:- 8-3-2013 - Shri P.K. Das, J. For the Appellant: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) against Bill of Entry No. 470288 dated 1.10.2009. By the impugned order, Commissioner (Appeals) rejected the appeal as time-barred. 2. The learned counsel on behalf of the appellant submits that there is a gross error on the part of the appellant insofar as they had wrongly challenged the assessment of Bill of Entry. He submits that the appeal was filed against the Order-in-Original da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for condoning the delay in filing the appeal against the assessment order dated 1.10.2009. It is admitted fact that the assessment order was communicated on 1.10.2009 and the appeal was filed on 25.10.2010. The Hon ble Supreme Court in the case of Singh Enterprises Vs. CCE 2008 (221) ELT 163 (SC) held that the Commissioner (Appeals) has no power to condone the delay beyond the condonable perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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