2014 (10) TMI 347

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..... eriod that could be condoned by the first appellate authority could not have been entertained and disposed of by him, is the law which has been settled by the apex Court in the case of Singh Enterprises - [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against assessee. - Appeal No. : ST/10565/2014 - ORDER No. A/11555/2014 - Dated:- 26-8-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. .....

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..... or before 17.01.2013 and seek the condonation of delay. We are of the view that the appeal filed beyond the period that could be condoned by the first appellate authority could not have been entertained and disposed of by him, is the law which has been settled by the apex Court in the case of Singh Enterprises - 2008 (221) ELT 163 (S.C.). 5. In view of the foregoing, the appeal is dismissed as .....

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