2018 (5) TMI 378

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...., A.R. ORDER Per : Devender Singh Despite notice, there is none for the appellant nor is there any adjournment request. On perusal of the record, I find that on previous date of hearing too, on 22.02.2018, the appellant had requested for an adjournment and on the earlier date of hearing on 24.01.2018 also, the appellant had requested for an adjournment. Clearly, the appellant does not app....

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....issioner (Appeals), who has dismissed the appeal on the ground of limitation as the appeal before first appellate authority was filed with a massive delay of five years and six months. As rightly pointed out by the Ld. A.R. that even if the present delay is condoned, the matter is covered against the assesee by the Hon'ble Supreme Court judgment in the case of Singh Enterprises vs. CCE, Jamshedpur....