2019 (2) TMI 1561 – CESTAT MUMBAI – TMI – Condonation of delay in filing appeal – power of Ld. Commissioner (A) to condone the delay – Held that:- Tthe Ld. Commissioner (Appeals) dismissed the appeal as he is not vested with the power to condone the delay beyond three months in addition to the statutory period of three months in fling the appeal before him – appeal dismissed. – Application No. ST/Misc/86489,86490,86471,86491/2018 IN Appeal No. ST/86840,86846,86847,86849/2018 – ORDER NO. A/88173-88176/2018 – Dated:- 13-12-2018 – Dr. D.M. Misra, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Appellant : Shri A.N. Sharma For the Revenue : Shri Dilip Shinde, Asstt. Commr. (A.R) ORDER Heard both sides. 2. These miscellaneous
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he Ld. Commissioner (Appeals). He submits that the Hon ble Supreme Court decision in the case of Singh Enterprises Vs. Commissioner of C. Ex., Jamshedpur 2008 (221) ELT 163 (S.C.) held that beyond the statutory period prescribed, the delay cannot be condoned, as such power is not vested under the statute. 3. We find force in the contention of the Ld. AR for the Revenue. On going through the impugned order, we find that the Ld. Commissioner (Appeals) dismissed the appeal as he is not vested with the power to condone the delay beyond three months in addition to the statutory period of three months in fling the appeal before him. Therefore, following the ratio of Singh Enterprises case (supra), we do not find merit in the appeal, consequently
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