TaxTMI 
TaxTMI 
2013 (9) TMI 353
X X X X Extracts X X X X
X X X X Extracts X X X X
....ay Petition and appeal are directed against Order-in-Appeal No.313/ 2011/Cus/Commr (A)/AHD/314, dt.30.09.11. 2. After hearing both sides for some time on the Stay Petition, we find that the appeal itself could be disposed at this juncture, as it lies in narrow compass. Accordingly, we dismiss the Stay Petition and take up the appeal for disposal. 3. Ld. Chartered Accountant submits that the firs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ubmit that the first appellate authority does not have the power to condone the delay, as has been enacted in the provisions of Section 128 of Customs Act, 1962. It is his submission the Hon'ble Apex Court, in various decisions, in respect of very same law, held that the delay cannot be condoned if it is not provided in the Statute. 5. On careful consideration of the submissions made by both side....
X X X X Extracts X X X X
X X X X Extracts X X X X
....beyond the period of 90 days, as has been given in the provisions of Section 128 of Customs Act, 1962. We find that the first appellate authority was correct in dismissing the appeal filed by the appellant as belated. 6. We find that the issue in this case is now settled by Hon'ble Apex Court in the case of Singh Enterprises - 2008 (221) ELT 163 (SC). 7. As regards the case-laws relied by ld. Co....