2018 (8) TMI 1330

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..... period of 41 days from the date of expiry of the limitation period of 60 days from the date of receipt of the adjudication. As per the judgment of Hon'ble Supreme Court in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Commissioner (Appeals) is not statutorily empowered to condone the delay in filing the appeal beyond the prescribed time limit - delay cannot be .....

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..... ndonable period provided under the statute. Accordingly, it has been held he is not empowered to condone the delay in late of filing appeal. To support such stand, the learned Commissioner (Appeals) has relied upon the judgment of Hon'ble Supreme Court in the case of Singh Enterprises Vs. CCE, reported in 2008 (221) ELT 163 (SC). 4. It is an admitted fact that the appellant had preferred .....

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