2014 (1) TMI 46

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..... upreme Court in the case of Singh Enterprises (2007 (12) TMI 11 - SUPREME COURT OF INDIA). Accordingly, the ld. Commissioner (Appeals) cannot condone the delay beyond three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994 - Decided against assessee. - S.T. Appeal No.70043/13 - ORDER NO.S-222/A-127/Kol/2013 - Dated:- 7-5-2013 .....

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..... d the appeal was filed before the Commissioner (Appeals) after more than one year i.e on 04.11.2011. It is his submission that the ld. Commissioner (Appeals), is vested the power to condone the delay for three months in addition to the statutory limit of three months for filing the appeal under Section 85 of the Finance Act, 1994. The Commssioner (Appeals) cannot condone the delay beyond three mon .....

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