HIMGIRI ISPAT P. LTD. Vs. C.C.E.

JUDGEMENT

(1.) AS the issue involved in this case is in narrow campus, therefore, after granting stay, the appeal is taken up for hearing.

(2.) AFTER hearing both sides and on perusal of the record, we find that the Commissioner (Appeals) rejected the appeal on the ground of limitation. It appears from the impugned order that there was delay of 919 days to file the appeal before the Commissioner (Appeals).

(3.) LEARNED DR drew attention of the Bench to paragraph 8 of the Hon'ble Supreme Court decision in the case of Singh Enterprises (supra).