2014 (12) TMI 1091

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.... Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER Application for condonation of a delay of 311 days in preferring the appeal against the order dated 27-2-2012 of the Commissioner (Appeals), Allahabad, confirming the adjudication order dated 14-6-2011 passed by the Joint Commissioner, Central Excise, Allahabad whereby the petitioner was assessed the Service Tax liability of Rs. ....

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....der of this Tribunal in Cosmos Casting India Ltd. v. C.C.E., Raipur reported in 2013 (197) ECR 101 (Tri-New Delhi) = 2012 (286) E.L.T. 721 (Tri. - Del.), we are not persuaded that these decisions propound a norm that absence of mala fides is the sole criterion for condonation of delay. A Limitation Act as is well-known is a statute of repose; and after the specified period of limitation is over, t....