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<h1>Condonation of Delay in tax proceedings upholds jurisdiction for service tax SCNs under a repealed statute, appeal dismissed.</h1> Condonation of delay in instituting appellate proceedings was upheld and the tribunal's order affirming that the assessing officer with CGST powers could ... Condonation Of Delay - Non-payment of service tax - jurisdiction of Assistant Commissioner of CGST to issue the SCN and pass orders relating to service tax liability under the repealed Finance Act, 1994 - HELD THAT:- Delay condoned. We do not find any error in the impugned order [2025 (6) TMI 446 - CESTAT NEW DELHI] passed by the Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi. Consequently, the appeal is dismissed. Outcome: Appeal dismissed [No detailed order].