2013 (1) TMI 101

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..... , A.R.       Per : Mr. M.V. Ravindran;   This stay petition is filed for the waiver of pre-deposit of the amounts confirmed by the adjudicating authority with interest and amount of penalty imposed.   2. We take up the stay petition for disposal. On perusal of record, we find that the first appellate authority has dismissed the appeal filed by the appellant only on t .....

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..... lant has filed appeal on 14.11.2011, almost after 13 months of receipt of the order in original. We are of the view that learned Commissioner does not have powers to condone the delay of more than 30 days, the statutory limit fixed for filing the appeal. 5. We do not find any merit in the appeal and is dismissed as devoid of merits. (Dictated and pronounced in the Court)
Case laws, Decisions .....

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