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2018 (11) TMI 178 - AT - Service TaxCondonation of delay of 85 days in filing appeal - power of Commissioner (A) to condone delay - Held that:- Since the delay in the present case was beyond the condonable limit, therefore, the Commissioner (A) has rightly dismissed the appeal as time bar by relying upon the decision of the apex court rendered in the case of Singh Enterprises [2007 (12) TMI 11 - SUPREME COURT OF INDIA], where it was held that there was no power to condone the delay after the expiry of 30 days period - delay cannot be condoned - appeal dismissed - decided against appellant.
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