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2011 (2) TMI 771 - AT - Service TaxCondone the delay - Limitation - appellant filed the appeal to the Commissioner (Appeals) after period of six months from the date of the receipt of the impugned order - Since u/s 35(1) of the Central Excise Act, 1944, the Commissioner (Appeals) cannot condone the delay of more than 30 days in filing of the appeal - As per the case of Hon'ble Supreme Court in the case of Singh Enterprises v. CCE [2007 -TMI - 2805 - SUPREME COURT OF INDIA] has held that the Commissioner (Appeals) cannot condone the delay beyond the period of 30 days - Decided against the assessee.
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