2015 (11) TMI 875

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..... e Authority has no power to condone the delay beyond the period within which the assessee has to file appeal before him as provisions of Section 35 of Central Excise Act, 1944. In my view, whether liquidation or otherwise, the ratio of the judgement Apex Court in the case of M/s Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], will apply in this case. The First Appellate Authority in .....

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..... ssue is regarding Restoration of Application of the appellant which was dismissed by the Bench vide order No. A/1194/WZB/AHD/2009 dated 29.5.2009. 3. Heard Learned DR. 4. First and foremost it is noticed that the appellant had filed similar application for Restoration of Appeal on 11.8.2003 against the order dated 29.5.2009; which was dismissed. Secondly, I find that the appeal was dismissed .....

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