2020 (2) TMI 1084

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....D.M. MISRA None present for the Appellant. There is a written communication on behalf of the Appellant filed by the Advocate on 09.01.2020, taken on record, accepting the fact that there is a delay of 587 days in filing the appeal before the learned Commissioner (Appeals). In the said application, the learned Advocate has contended that the learned Commissioner (Appeals) has mechanically rejec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s prescribed under the Act. In support, the learned A.R. for the Revenue refers to the judgment of Hon'ble Supreme Court in the case of Singh Enterprises Vs CCE Jamshedpur - 2008 (221) ELT 163 (SC). 3. I find that undisputedly the appeal was filed before the learned Commissioner (Appeals) with the delay of 587 days from the date of communication of the order. I find force in the contention ....