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2014 (1) TMI 1667 - AT - Service TaxCondonation of delay - Demand of interest u/s 75 - Business Auxiliary Service - Held that:- adjudication order dated 27-9-2007 was challenged by the assessee by way of writ petition in 2012 after lapse of five years and withdrew the writ petition, obtaining liberty to pursue appropriate statutory remedies. Thereafter, the assessee filed an appropriate appeal against the order of demand and not the adjudication order. This appeal was dismissed as withdrawn on 19-3-2013. Thereafter is the present appeal filed on 3-4-2013 with a delay of nearly six years (1916 days). The adjudication order dated 27-9-2007 is to be nullity for patent lack of jurisdiction. It is a formal order passed by the authority exercising statutory powers authorizing assessment of Service Tax liability. Finance Act, 1994 clearly provides an appellate remedy to be pursued within three months from the date of order of which the assessee is aggrieved. - petitioner/assessee cannot gainfully contend that it had a reasonable or bona fide reason in not pursuing the appellate remedy, within limitation period of three months - Condonation denied.
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