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2014 (5) TMI 953 - AT - Service TaxCondonation of delay - Sufficient cause for delay - Held that:- no affidavit has been filed by the concerned employee of the appellant to explain the delay and whether that employee had to proceed on leave suddenly on account of ill – health or otherwise. From both the case – laws, relied upon by the appellant in those cases, but no such justification / explanation has been given in the present appeals - The sufficient cause should be such as it would persuade the Court, in exercise of its judicial discretion, to treat the delay as an excusable one. - The test is whether or not a cause is sufficient to see whether it could have been avoided by the party by the exercise of due care and attention - appellant should take due care and attention in filing the appeals in time. In the present facts and circumstances, it is not coming out that the appellant took due care and attention in filing the appeal and in explaining the delay - Condonation denied.
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