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2010 (4) TMI 190 - AT - Service TaxAppeal filed beyond the condonable period- Commissioner (Appeals) has observed that appeal has been filed beyond the condonable period and therefore, he cannot condone the delay of more than 200 days being beyond the limit of condonation. Held that- Commissioner (Appeals) has no power to condone the delay, the impugned order has to be upheld. Accordingly, the appeal filed by the appellant is rejected.
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