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2013 (6) TMI 368 - AT - Service TaxAppeal before commissioner appeals - delay in filing an appeal - Held that:- It is now well settled that the lower appellate authority has no power to condone the delay in filing the appeal if such delay is beyond the condonable period, which in respect of service tax appeal is 6 months (3 months + 3 months) vide Singh Enterprises Vs CCE Jamshedpur [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - Decided against the assessee.
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