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2015 (10) TMI 2506 - AT - Service TaxCondonation of delay of 40 days - Section 85(3A) of Finance Act, 1994 - Revenue submitted that in view of the judgement of the Hon'ble Supreme Court in the case of Singh Enterprises v. CCE-JSR. [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the ld.Commsisioner is not vested with the power to condone the delay beyond one month in addition to the statutory limit of two months in filing the appeal before him - Held that:- we find force in the contention of Revenue, therefore, the appeal is dismissed. - Decided against the assessee
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