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2013 (8) TMI 884 - AT - Service TaxModification of the Stay Order - Demand of pre deposit - Bar of limitation - Held that:- On perusal of the impugned order, we find that the appeal was filed before the Commissioner (Appeals) almost after one year and six months after the adjudication order was passed. The learned AR on behalf of the Revenue placed the decision of the Hon’ble Supreme Court in the case of Singh Enterprises v. CCE, Jamshedpur - [2007 (12) TMI 11 - SUPREME COURT OF INDIA]. The decision of the Hon’ble Supreme Court was followed in the case of M/s. Gopinath & Sharma v. CESTAT - [2013 (4) TMI 69 - MADRAS HIGH COURT]. It is well settled that the Commissioner (Appeals) cannot condone the delay beyond the stipulated period. - No reason to interfere with the order passed by the Commissioner (Appeals). - Decided aganst assessee.
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