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2011 (1) TMI 130 - AT - Service TaxCondonation of delay - Limitation - appeal on the ground of time bar rejected - delay was within the powers of Commissioner (Appeals) but he has refused to exercise the powers for condoning the delay on the ground that the poor health of proprietor of the company is not sufficient cause for condoning the delay inasmuch as even during this period of poor health, she was attending office and was conducting the business - applicant was admittedly pregnant during the relevant period - sufficient cause for condoning the delay – Delay condoned – Appeal allowed
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