2019 (1) TMI 1649

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..... e Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME COURT] - It stands held that the Commissioner (Appeals) cannot condone the delay beyond the period prescribed under the Act. Inasmuch as admittedly there was a delay of 14 months and 17 days in presenting the appeal before Commissioner (Appeals), he has rightly refused to condon .....

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..... r has rejected the appeal as barred by limitation as there was a delay of 14 months and 17 days in filing the appeal before him. He has observed the he has no powers to condone the delay beyond one month in terms of provision of Section 85(3A) of the Finance Act, 1994. He has further observed that inasmuch as the appellant have not deposited the mandatory deposit in terms of Section 35F of Central .....

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