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2014 (1) TMI 315 - AT - Service TaxCondonation of delay - Change in opinion - Delay due to analysis of appeal - Held that:- there had been an inordinate delay of around 905 days in filing the present Appeal against the Order-in-Original dated 15.10.2008. It is not in dispute that the said Order was communicated in time i.e.on 25.10.2008 to the Applicant and there was no ambiguity in the direction of the confirmation/appropriation of service tax and also imposition of penalty with an option to pay 25% of the penalty amount, if paid within one month from the date of the impugned Order - Applicant chose not to file any appeal against the imposition of the penalty. Later, they had changed their opinion and sought to file the present Appeal against the imposition of penalty - Applicant is a public sector undertaking having full-fledged legal department and they could not properly analyze and understand the simple order of the ld. Commissioner imposing penalty, resulting into the bona fide mistake, in not filing the present Appeal - how a mere change of opinion could be construed as a sufficient cause warranting condonation of delay - Condonation denied.
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