9911796707
TMI Blog2024 (6) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... been filed long after the order was passed was communicated to the petitioner - HELD THAT:- The petitioner failed to file statutory appeal in time before the first respondent and thus, the first respondent has dismissed the Appeal on the ground of limitation in view of the decision of Hon ble Supreme Court in SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [ 2007 (12) TMI 11 - SUPREME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petitioner : Mr. S. Karunakar For the Respondents : Mr. N. Dilip Kumar Standing Counsel ORDER Heard learned counsel for the petitioner and the learned Standing Counsel for the respondents. 2. The petitioner is before this Court against the impugned Order in Appeal No.055/2023-MDU-ST-APP dated 30.10.2023. 3. The present Writ Petition has been filed on 14.06.2024. The present Writ Petition has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Central Excise, Jamshedpur and others reported in 2008 (221) ELT 163 (SC). 5. In view of the above, the decision of the Appellate Commissioner cannot be found faulted as the Appellate Commissioner is bound by the limitation prescribed under Section 85 of the Finance Act, 1994. At the same time, it is noticed that the petitioner may have a case on merits. It is noticed that the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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