2014 (10) TMI 348

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....DT.) JUDGEMENT This is an Application seeking waiver of predeposit of penalty of Rs. 95,000/- imposed under Section 76 of the Finance Act, 1994. 2. At the outset, ld. AR for the Revenue submits that the ld. Commissioner has dismissed the appeal on the ground of delay in filing the appeal before him. He also submits that the Applicant had received the Order-in-Original dated 31.05.2012, on....

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..... Commissioner is not empowered to condone the delay beyond the statutory time-limit prescribed. 3. Ld. CA for the Applicant does not dispute any of the above facts submitted by the AR for the Revenue. 4. After hearing both sides, I find that the Appeal itself could be disposed off, at this stage. Accordingly, with the consent of both sides, the Appeal is taken up for disposal. 4.1. I fin....