2013 (7) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ondent: Ms. Sabrina Cano, Superintendent (AR) JUDGEMENT The appellant is seeking condonation of delay of 104 days in filing the appeal. 2. Heard both the sides. 3. The learned Superintendent (AR) points out that before considering the condonation of the delay in respect of the appeal filed before the Tribunal, it would be worthwhile to note that in the impugned order also, appeal has b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed on 9.5.2011. Since Commissioner (A) could not have condoned the delay at all, the question of entertaining the appeal before the Tribunal also does not arise as held by the Hon'ble Supreme Court in the case of Singh Enterprises as reported in 2008 (221) E.L.T. 163 (S.C.). 4. Since on merits itself, the appeal cannot be considered as submitted by the learned Superintendent (AR), the question ....