2009 (6) TMI 734

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....he Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  In this case, the appeals filed by the appellants have been rejected by the Commissioner (Appeals) on the ground that the appeals were filed beyond the period time limit for filing appeal. 2. Learned advocate Shri P.M. Dave, appearing on behalf of the appellant submits tha....

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....r in same building and this could be one reason why the mistake happened. On the other hand, learned SDR submits that the appellants have not taken sufficient care to file the appeal properly and also cited the decision of the Hon'ble Supreme Court in the case of M/s. Singh Enterprises as reported in 2008 (221) E.L.T. 163 (S.C.), in support of his contention that sufficient cause should have been ....