2013 (4) TMI 403

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..... condone the delay beyond the statutory period. Thus no reason to interfere with the order of Commissioner (Appeals) and the same is upheld. - Appeal No.ST/S/497/12 & ST/605/12 - - - Dated:- 2-4-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri M.N.Bharathi, Advocate For the Respondent: Shri D.P. Naidu, Addl. Commr. (AR) .....

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