TaxTMI 
TaxTMI 
2013 (9) TMI 67
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....) JUDGEMENT Per DR. D. M. MISRA: This Misc. application is filed seeking condonation of delay of Eleven months. 2. The Ld. Consultant appearing for the applicant initially made a statement that the applicant had filed the fresh application for condonation of delay of eleven months occurred in filing the appeal before the Ld. Commr. (Appeal). Later, he has made a statement that the said applica....
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....from the records that there was a delay of Eleven months in filing the appeal before the Ld. Commr. (Appeal) which the Ld. Consultant for the applicant did not dispute. Aggrieved by the said Order-in-Appeal, the applicant had approached at Hon'ble High Court of Orissa by filing the writ petition No.9319 of 2010. The Hon'ble High Court disposed the writ petition observing as follows: The appeal is....
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....not contain the explanation/reasons for delay in filing the appeal before this Tribunal. Also, we find that the appeal filed before the Ld. Commissioner (Appeal) is more than the condonable limit of three months in addition to the statutory limit of three months prescribed under Section 85 of Finance Act,1994. It has been held by the Hon'ble Supreme Court in the case of Singh Enterprises Vs. CCE, ....