2014 (8) TMI 299

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..... could have condoned the delay by invoking the provisions of Limitation Act, 1963 which provides that appeal can be filed within three years from the date of cause of action. The Hon'ble Supreme Court considered this issue in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA] and has held that when the statute provides a period for filing an appeal and also a period which ca .....

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..... unsel, we are unable to do so and we are compelled to decide the appeal itself at this stage in view of the observations that will be made in the next paragraph. 3. In this case, the appeal has been dismissed on the ground that the same has been filed beyond the condonable period before the learned Commissioner (A). The appeal was received in the office of the Commissioner (A) on 10.1.2013 and .....

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