2020 (2) TMI 1084

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....nt. 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 rejected their appeal without analysing the reas....

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....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 of the learned A.R. for the Revenue that the C....