2012 (11) TMI 29

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....plication seeks waiver of pre-deposit and stay of recovery in respect of an amount of interest on duty demanded by the lower authorities. There is no representation for the appellants despite notice, nor any request for adjournment. After examining the records and hearing the learned Superintendent (AR), I am inclined to dispose of the appeal itself finally. Therefore, after dispensing with pre-de....

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....vice Tax has no power to condone any delay beyond the condonable period of delay prescribed in the relevant statute. It was held by the Supreme Court in the case of Singh Enterprises vs. CCE: 2008 (221) E.L.T. 163 (S.C.) that an order of Commissioner (Appeals) dismissing an appeal on the ground that the appeal was filed beyond condonable period of delay was not liable to be interfered with by the ....