2013 (3) TMI 566

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....anesh Havannur, for the Revenue. ORDER P.G. Chacko]. One of these applications filed by the appellant seeks condonation of delay of 50 days involved in the filing of the appeal. Though, today, there is no representation for the appellant despite notice, we allow this application after hearing the learned Additional Commissioner (AR), having found satisfactory explanation of the delay by t....

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.... received by the party on 28.4.2009 and that the appeal thereagainst was filed on 8.7.2010 with the above delay. These facts are borne on record. The learned Additional Commissioner (AR) also refers to Singh Enterprises vs. CCE, Jamshedpur: 2008 (221) E.L.T. 163 (S.C.) wherein the Honble Supreme Court held that a Commissioner (Appeals) did not have the power to condone any delay of appeal beyond ....