2013 (5) TMI 26

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....nvolved in the above both misc. applications for condonation of delay is there has been delay of 657 days in filing appeals before Commissioner (Appeals) against Order-in-Original No. 102/09-10 dated 08.02.2010 and there is delay of 256 days at time of filling of appeal against order in original No. 39/2010-11 dated 24.03.2011 while filling the appeal before Commissioner (Appeals) on 13.3.2012. 2....

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....ted 24.01.2013 respectively. He has held that appeal has not been filed in time after receipt of impugned orders. An appeal shall be presented within three months from the date of receipt of the order of such adjudicating authority, relating to service tax, interest or penalty. Provided that the Commissioner (Appeals) may if he is satisfied that the appellant was prevented by sufficient cause from....