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2013 (7) TMI 741 - AT - Service TaxCondonation of delay – assessee provided the services of ‘Consulting Engineer's Service' and the demands were made along with interest – assessee pleaded for condonation of delay - Held that:- Delay cannot be condoned mechanically merely because government or its wing is a party before the Court - it is not the length of the delay but the adequacy of the explanation for the delay that is relevant criteria while considering the COD application - Ignorance of law is not an excuse - In the absence of plausible and acceptable explanation, government cannot plea that there was no gross negligence or deliberate inaction or lack of bona fide and liberal concession has to be adopted to advance substantial justice - following the decisions in N.Balakrishnan vs. M.Krishnamurthy (1998 (9) TMI 602 - SUPREME COURT OF INDIA) and Chief Post Master General vs. Living Media India Ltd. (2012 (4) TMI 341 - SUPREME COURT OF INDIA), application for cononation rejected - decided against assessee.
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