https://www.taxtmi.com/caselaws?id=235586 The appeal for condonation of delay in filing was rejected by the Appellate Tribunal due to a delay of 104 days, exceeding the permissible condonable period. The Commissioner (Appeals) could not condone the delay based on the precedent set in Singh Enterprises (2008 (221) E.L.T. 163 (S.C.)). The appeal was further rejected on its merits, rendering the question of delay moot. Consequently, the stay application and appeal were both denied, concluding the matter in court. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sat, 27 Jul 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235586 The appeal for condonation of delay in filing was rejected by the Appellate Tribunal due to a delay of 104 days, exceeding the permissible condonable period. The Commissioner (Appeals) could not condone the delay based on the precedent set in Singh Enterprises (2008 (221) E.L.T. 163 (S.C.)). The appeal was further rejected on its merits, rendering the question of delay moot. Consequently, the stay application and appeal were both denied, concluding the matter in court. Case-Laws Service Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235586