2012 (7) TMI 506

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.... Mrs. Archana Wadhwa, Judicial Member - After dispensing with the condition of pre-deposit, we proceed to decide the appeal itself as the issue stands covered against the appellant by various decisions of the Hon'ble Supreme Court. 2. It is seen that the Commissioner (Appeals) has rejected the appeal on the ground of time bar by observing that he has no power to condone the delay beyond the ....

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....be allowed. I find that the above submission of the appellant is not plausible one for allowing the petition for condonation of delay as it was not a matter beyond the control of the appellant and therefore, the appellant could have filed the appeal in time. Thus I reject the petition for condonation of delay holding that the appeal is time-barred." 3. We find that the issue is no more resinteg....