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2013 (12) TMI 344 - CESTAT NEW DELHIApplication for Rectification of Mistake – Bar of Limitation - Power to condone delay of how much days – Delay of 233 days - Whether the Commissioner (Appeals) can condone the delay beyond the period of 30 days in terms of Section 35 was decided against assessee – Held that:- The appellants advocate, at the time of appearance before the Tribunal on 7.2.2012 fairly agreed that there was delay of 233 days in filing the appeal before Commissioner (Appeals) and the legal issue that the Commissioner has no power to condone the huge delay - The submission that the advocate, appearing today as he was not the advocate who caused appearance on 7.2.2012, when the other advocate appearing for the appellant agreed to the date of receipt of order by the assessee and consequent delay of 233 days in filing the appeal cannot be accepted – there was no reason to interfere in the order of the Tribunal inasmuch as there is no mistake – Decided against Assessee.
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