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2011 (4) TMI 537 - HC - Service TaxCondonation of delay - Time limitation - It does not appear from the said order that any opportunity was given by the authorities concerned to the appellant to move an application for condonation of delay - Time limit fixed for approaching the court in different situations is not because on the expiry of such time a bad cause would transform into a good cause - Law of limitation fixes a life-span for such legal remedy for the redress of the legal injury so suffered - Held that: on the facts and circumstances, the Commissioner (Appeals) should have condoned the delay and he was not justified in rejecting the appeal as barred by time - Appeal is allowed by way of remand
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