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2017 (1) TMI 1238 - CESTAT, BANGALOREMaintainability of appeal - condonation of delay - Time limitation - Held that: - The appeal before the Commissioner was filed 93 days after the appeal period and as per the relevant provision, the Commissioner could only condone three months delay and beyond three months even Commissioner does not have the power of condonation. Therefore in view of the statutory provisions, we do not find any infirmity in the impugned order and the same is upheld by dismissing the appeal - appeal dismissed - delay not condoned.
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