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2013 (5) TMI 394 - AT - Service TaxCondonation of delay - only reason forwarded by the appellants for delay is that his advocate was instructed to prepare and file the appeal papers - Held that:- Delay on account of diligence or inaction on the part of the assessee. Things are required to be done by the assessee in a particular manner and within the framework of time granted by the legislation, Courts expect the appellant to be diligent. The present assessee has not shown us any reasons in support of their defence, to accept their explanation inasmuch as they have not even contended that after handing over the papers to the advocates, they kept on inquiring from them about filing of appeal. Certificate of the concerned advocate to whom papers were handed over is also not available on the record supporting the ground taken by the appellant. Thus reasons put forth by the appellant are not bonafide and the delay could have been easily avoided by them by acting with normal care and caution. COD rejected.
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