2013 (7) TMI 744

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..... n of delay becomes irrelevant - the appeal has to be rejected on the ground of delay and merits - The question of considering the stay application also does not arise - Commissioner (A) could not have condoned the delay at all - the question of entertaining the appeal before the Tribunal also does not arise as held in SINGH ENTERPRISES Versus COMMISSIONER OF C. EX., JAMSHEDPUR( 2007 (12) TMI 11 - .....

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..... The Commissioner (Appeals) accepted the claim of the appellant that the order-in-original was not received in the Visakhapatnam office and took the date of receipt of order-in-original as the date on which a copy of the order-in-original was sent by courier to the appellants Hyderabad Office. The order-in-original was sent by courier on 30.7.2010 and was received by the appellant in their Hydera .....

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