2013 (1) TMI 101

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..... n appeal on or before 07.12.2010 and further, appeal could have been filed within 30 days by filing an application for condonation of delay. It is on record that appellant has filed appeal on 14.11.2011, almost after 13 months of receipt of the order in original. As Commissioner does not have powers to condone the delay of more than 30 days, the statutory limit fixed for filing the appeal no merit .....

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..... 3. After hearing the learned departmental representative and learned counsel, we find that the arguments of the learned counsel for the assessee is that, they have not received the show cause notice nor they have replied to the show cause notice and nor they were granted any personal hearing in this matter. 4. We find that there is no dispute that the order in original dated 30.8.2010 was re .....

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