2018 (3) TMI 1058

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....ellant Shri MP Damle, Assistant Commissioner (AR) for the respondent Appeal has been filed by M/s CMI Industry Automation Pvt Ltd against order-in-appeal no. MUM-SVTAX-002-APP-678-16-17 dated 19th January 2017 of Commissioner of Service Tax - II (Appeals), Mumbai, which dismissed their appeal on the ground of being time-barred and, hence, not maintainable under section 85 of Finance Act, 199....

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....appeal had been filed well before the expiry of three months there would be no cause for the appellant to contemplate an application for condonation of delay.  Had the first appellate authority examined the order-in-original in its entirety this factum would have come to his notice and would have obviated the rejection of the appeal for not having been accompanied by application for condonati....