2019 (2) TMI 1561

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..... fling the appeal before him - appeal dismissed. - Application No. ST/Misc/86489,86490,86471,86491/2018 IN Appeal No. ST/86840,86846,86847,86849/2018 - ORDER NO. A/88173-88176/2018 - Dated:- 13-12-2018 - Dr. D.M. Misra, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : Shri A.N. Sharma For the Revenue : Shri Dilip Shinde, Asstt. Commr. (A.R) ORDER H .....

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..... d. Commissioner (Appeals). He submits that the Hon ble Supreme Court decision in the case of Singh Enterprises Vs. Commissioner of C. Ex., Jamshedpur 2008 (221) ELT 163 (S.C.) held that beyond the statutory period prescribed, the delay cannot be condoned, as such power is not vested under the statute. 3. We find force in the contention of the Ld. AR for the Revenue. On going through the im .....

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