2013 (8) TMI 884

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... passed. The learned AR on behalf of the Revenue placed the decision of the Hon’ble Supreme Court in the case of Singh Enterprises v. CCE, Jamshedpur - [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. The decision of the Hon’ble Supreme Court was followed in the case of M/s. Gopinath & Sharma v. CESTAT - [2013 (4) TMI 69 - MADRAS HIGH COURT]. It is well settled that the Commissioner (Appeals) cannot co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Appeals) was dismissed on the ground of limitation. It is submitted that the appeal was filed before the Commissioner (Appeals) almost after one year and six months of receipt of the adjudication order. 3. After hearing both sides, we recall the stay order dated 8-2-2013 and after disposing the stay application, we take up the appeal for hearing. Accordingly, the appeal is taken up for hearin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X