Tribunal Lacks Authority to Condoned 43-Month Delay in Service Tax Appeals; Power Lies with Commissioner (Appeals).

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....Power of Commissioner (Appeals) to condone delay - Condonation of delay of more than 43 months - Whether the Tribunal is empowered to go into the condonation power of the Commissioner (Appeals) and can it direct him to condone the same by way of any power vested in the Tribunal? - Held No - AT....