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2012 (7) TMI 506 - AT - Service TaxRejection of appeal on the ground of time bar - Held that:- Contention of assessee for delay in filing the appeal has occurred due to correspondence with the corporate office for legal advice as to whether or not an appeal is to be filed is not plausible one for allowing the petition for condonation of delay as it was not a matter beyond the control of the appellant - Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days - against assessee.
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