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2018 (9) TMI 1354

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..... e issue settled in the case of M/s. Singh Enterprises Vs CCE Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - appeal dismissed. - APPEAL No. E/50566/2015-EX[DB] - A/71754/2018-EX[DB] - Dated:- 2-8-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Ms Stuti Saggi (Proxy Counsel) for Appellant Shri Gyanendra Kumar Tripathi (AC) AR for R .....

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..... s made available to the appellant as directed by the CESTAT. It is also evident that the same person Mr. Sohan Prasad received letter bearing No. Dem/109/91/1857 dated 21/22.09.2008 regarding fixing of personal hearing from the Range office, Sitapur on behalf of the appellant. From office records it is also evident that another letter No. 57/AC/STP/DEM/Molasses/Denove/2008 dated 13.10.2008 was als .....

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..... rcise for condonation (discretionary power) under the statute is 30 days. In view of the above, the delay in filing the appeal cannot be condoned in the lights of the facts and circumstances of the case. The appeal is dismissed as time barred. 2. As is seen the Tribunal s direction stands followed by Commissioner (Appeals) and the copies of the letters signed by Shri Sohan Prasad as al .....

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