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    <title>2012 (7) TMI 439 - CESTAT, AHMEDABAD</title>
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    <description>The appeal and stay petition for waiver of pre-deposit of penalties were dismissed by the court due to the appellant filing the appeal beyond the prescribed six-month period from the date of receiving the original order, leading to it being time-barred as per the case law of Singh Enterprises v. CCE 2008 (221) ELT 163 (SC). The judge upheld the decision of the first appellate authority in rejecting the appeal based on limitation grounds, resulting in the dismissal of both the stay petition and the appeal.</description>
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      <description>The appeal and stay petition for waiver of pre-deposit of penalties were dismissed by the court due to the appellant filing the appeal beyond the prescribed six-month period from the date of receiving the original order, leading to it being time-barred as per the case law of Singh Enterprises v. CCE 2008 (221) ELT 163 (SC). The judge upheld the decision of the first appellate authority in rejecting the appeal based on limitation grounds, resulting in the dismissal of both the stay petition and the appeal.</description>
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