2014 (8) TMI 299

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....R) PER : B S V Murthy Nobody is present on behalf of the appellant. However, the learned counsel for the appellants has requested to decide the issue on the basis of written submissions wherein he has submitted that appellant is a lady entrepreneur who started her business as self-employment and deserves a sympathetic treatment. 2. Even though we are inclined and would have given a very s....

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....oned the delay by invoking the provisions of Limitation Act, 1963 which provides that appeal can be filed within three years from the date of cause of action. The Hon'ble Supreme Court considered this issue in the case of Singh Enterprises: 2008 (221) E.L.T. 163 (S.C.) and has held that when the statute provides a period for filing an appeal and also a period which can be condoned, if an appea....