Petitioner's Delay in Filing Appeal Leads to Denial of Condonation; Barred from Approaching Appellate Commissioner for Service Tax Issue.

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....Condonation of delay in filing appeal before Commissioner (Appeals) and filing petition before HC - Levy of service tax - The petitioner cannot be allowed to approach the 2nd respondent Appellate Commissioner as the petitioner has been negligent in neither participating in the adjudicatory mechanism provided under the Act nor in not filing a statutory appeal in time.....