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2013 (9) TMI 1091 - AT - Service TaxExtract: .......(221) E.L.T.163 (S.C.) held that Commissioner (Appeals) has no power to condone the delay beyond the statutory period. In view of that, we do not find any reason to interfere with the order of Commissioner (Appeals). Accordingly, the appeal filed by the applicant is dismissed. Stay application is disposed of. (Dictated and pronounced in open court)
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