TMI Blog2014 (10) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... .f. 28.08.2012, and applicable to the orders passed thereafter. Undisputedly, in the present case, the Order is passed on 03.05.2012, accordingly, the said provision is applicable. In view of the above position and since the ld. Commissioner is empowered to condone the delay upto one month. I do not find merit in the present Appeal. - Decided against assessee. - APPEAL NO.ST/A/70467/2013 - ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths, and the condonable limit had also been reduced from three months to one month. He also submits that the Commissioner can condone the delay by one month in addition to the statutory limit of two months. This provision had been made applicable for the orders passed after 28.05.2012. In the instant case, the Order was passed on 31.05.2012. The said provision is squarely applicable to the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive w.e.f. 28.08.2012, and applicable to the orders passed thereafter. Undisputedly, in the present case, the Order is passed on 03.05.2012, accordingly, the said provision is applicable. In view of the above position and since the ld. Commissioner is empowered to condone the delay upto one month. I do not find merit in the present Appeal. The Appeal is dismissed. Stay Petition disposed off. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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