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2015 (9) TMI 104 - AT - Service TaxCondonation of delay - Inordinate delay of 2799 days - Held that:- In view of the judgment of the Hon’ble Supreme Court in the case of Singh Enterprises Vs. Commr. of Central Excise, JSR reported in [2007 (12) TMI 11 - SUPREME COURT OF INDIA], the Ld. Commissioner (Appeals) can condone the delay for a period of three months in addition to the statutory limit of three months as was in force at the relevant point of time, prescribed under Section 85 of the Finance Act, 1994 - Tribunal is also not empowered to condone the said delay - Condonation denied.
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