2012 (7) TMI 506

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..... wing the petition for condonation of delay as it was not a matter beyond the control of the appellant - Commissioner (Appeals) has no power to condone the delay beyond the period of 30 days - against assessee. - ST/752 of 2012 - ST/A/477 of 2012-CUs - Dated:- 18-6-2012 - MRS. ARCHANA WADHWA, MATHEW JOHN, JJ. Mayank Garg for the Appellant. B.L. Soni for the Respondent. ORDER Mrs .....

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..... e appeal has occurred due to correspondence with the corporate office for legal advice as to whether or not an appeal is to be filed. No other ground was taken. The appellant further contested though the order was received on 13.6.2011 but the appeal has been filed on 24.10.2011 thus though the appeal period of 90 days has expired on 10.9.2011, yet the application for condonation of delay may be a .....

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