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2023 (8) TMI 794 - AT - Service TaxCondonation of delay in filing appeal - sufficient cause for delay or not - power to condone the delay beyond the period of three months as provided under Section 85 (3) of the Finance Act, 1994 - HELD THAT:- Admittedly the impugned order dated 29.02.2012 received on 06.03.2012 and appeal was required to be filed on or before 05.06.2012 and if sufficient reasons preventing the appellant from filing the appeal are given and the Ld. Commissioner (Appeals) is satisfied with those reasons then the Ld. Commissioner (Appeals) has power to condone the delay upto maximum period of three months whereas in the present case, the appeal was filed on 29.05.2014 after the delay of more than one and half years. This issue has been considered by the Hon’ble Supreme Court in the case of SINGH ENTERPRISES VERSUS COMMISSIONER OF C. EX., JAMSHEDPUR [2007 (12) TMI 11 - SUPREME COURT] wherein the Hon’ble Supreme Court after discussing the power of the Commissioner (Appeals) to condone the delay and held that Plea that , because of lack of experience in business there was delay, is not a adequate reason. Thus, there is no infirmity in the impugned order passed by the Ld. Commissioner (Appeals) - appeal of appellant dismissed.
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