2019 (8) TMI 1185

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..... plicant/appellant had filed the appeal before the Lower Appellate Authority almost after expiry of six months and hence, the appeal was rejected as time barred - Hon ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] held that the Tribunal cannot condone the delay, beyond the condonable period, in filing the appeal befo .....

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..... ber. 3. With the consent of both sides, the appeal itself is taken up for hearing. 4. After hearing both sides and on perusal of the records, I find that the applicant/appellant had filed the appeal before the Lower Appellate Authority almost after expiry of six months and hence, the appeal was rejected as time barred. 5. The Hon ble Supreme Court in th .....

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