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2013 (10) TMI 533 - AT - Service TaxCondonation of delay - Waiver of pre deposit - Held that:- appellants have claimed that there was a delay of 119 days which they had explained with cogent reason. Unfortunately according to the Hon’ble Supreme Court’s decision in the case of Singh Enterprises reported in [2007 (12) TMI 11 - SUPREME COURT OF INDIA] - once the statute does not give the power for condonation of delay, even the appellate authority has no power to condone such delays in filing the appeal before the Commissioner (A) if Commissioner (A)does not have the power - Decided against assessee.
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