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2012 (7) TMI 807 - AT - Service TaxCondonation of delay - order dated 21-01-2009 was received by the applicant on 18-2-2010 by fax – Held that:- Appeal was filed on 24-03-2010 and there is a delay of more than one year filing the appeal - Commissioner (Appeals) has no power to condone the delay beyond the period prescribed under the Act - appeal is dismissed
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