https://www.taxtmi.com/caselaws?id=170885 The Tribunal's refusal to entertain a delayed appeal and the Commissioner (Appeals)'s condonation issue were held to raise no substantial question of law. The High Court noted that the Tribunal had relied on the Supreme Court's decision in Singh Enterprises, which governed the limitation point and supported the view that the appellate authority could not entertain the appeal beyond the prescribed period. In these circumstances, the challenge to the limitation ruling failed and no interference was warranted on condonation of delay or appellate competence. en-us Wed, 07 Dec 2011 00:00:00 +0530 Wed, 24 Jun 2015 17:43:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170885 The Tribunal's refusal to entertain a delayed appeal and the Commissioner (Appeals)'s condonation issue were held to raise no substantial question of law. The High Court noted that the Tribunal had relied on the Supreme Court's decision in Singh Enterprises, which governed the limitation point and supported the view that the appellate authority could not entertain the appeal beyond the prescribed period. In these circumstances, the challenge to the limitation ruling failed and no interference was warranted on condonation of delay or appellate competence. Case-Laws Central Excise Wed, 07 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170885