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2018 (10) TMI 1477 - AT - Service TaxCondonation of delay in filing appeal - Appeal being filed beyond a period of 90 days - Held that:- The Appeal in hand was filed on 15.03.2013 which is apparently delayed by more than 2 years. Except their own letter of 2012 and a subsequent letter of 2013, there is nothing on part of the appellant as a reasonable justification for this delay - All those letters cannot be denied as an afterthought strategy to overcome the issue of limitation. Otherwise also, as per Section 37C, it being a statutory provision, the Commissioner(Appeals) has no authority to go beyond the provision. The word ”shall” used therein makes a mandate for Commissioner(Appeal) to not condone the delay of even one day beyond the period of 60 days + 30 days. His discretion being available for the said 30 days only, as a result, there is no apparent infirmity in the Order. Appeal dismissed - decided against appellant.
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