2013 (10) TMI 41

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..... ner (Appeals) in its application for condonation of delay, all the relevant and material facts to substantiate the claim either that there was no delay in preferring the appeal or that there was valid justification for the delay in preferring the appeal and that such delay was within the permissible limits and within the jurisdiction of the appellate Commissioner to condone. Without any such plead .....

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..... in-appeal dated 11.02.2013. The Commissioner (Appeals) Chandigarh-II rejected the appeal preferred by the appellant herein on the bar of limitation. The appellant has preferred the appeal to the Commissioner against an adjudication order dated 31.01.2011 assessing service tax liability of Rs.2,89,692/- apart from interest and penalties as specified. The appeal was preferred sometime in January 201 .....

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..... 94, the appeal ought to have been filed within three months from the date of receipt of the order; but the appeal was presented after a delay of more than 20 months; and the appellate authority had no jurisdiction to condone such an inordinate delay, under the provisions of the Act. 4. Learned Counsel for the appellant would plead before us that the appellant/ assessee had not received the adjud .....

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