2014 (7) TMI 630

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..... ot disputed the delay of filing the appeal. The Honble Supreme Court in the case of Singh Enterprises Vs. CCE (2007 (12) TMI 11 - SUPREME COURT OF INDIA) observed that the Commissioner (Appeals) has no power to condone the delay beyond the stipulated period. In view of that, we do not find any reason to interfere with the order of the Commissioner (Appeals) - Decided against assessee. - ST/42484/ .....

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..... s from the date of passing of the Order-in-Original. It is contended by the appellant in the memo of appeal that Commissioner (Appeals) passed the order without giving any opportunity of hearing. It is also contended that the appellant is not an educated person and is aged about 76 years and therefore they could not engage any educated person to look after this appeal. We find that the appellant h .....

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