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2011 (11) TMI 528 - AT - Service TaxAppeal rejected on the ground of delayed filing - Held that:- As per Section 85 of Finance Act, 1994 prescribed time is three months’ time for filing of Appeal – Extension of further three months on giving sufficient cause for delay – delay in filing appeal by Appellant as the person who was looking after Service Tax has left their company and as service tax is a new subject they could not file Appeal in time - Appellant is not disputing the payment of service tax which they have already paid, therefore the appellant is not likely to gain anything for not filing the Appeal in time - refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated – remand the issue to learned Commissioner(Appeals) to decide the case on merits – in favour of assessee.
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