2010 (12) TMI 115 - AT - Service Tax

Appael - Condonnation of delay - There is a delay of 226 days in filing the appeal by the appellant before the Commissioner (A) - Held the learned Commissioner (A) is not empowered to condone - Thus the appeal filed by the appellant do not find any merit and the same is dismissed

Summary

The appeal was filed beyond the statutory period, resulting in a delay of 226 days. The Commissioner is not empowered to condone this delay. The appeal and stay petition were dismissed.