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2014 (6) TMI 130 - HC - Service TaxCondonation of delay - Whether there was sufficient cause for condonation of delay in filing the appeals before the Commissioner (Appeals) which were belated - Held that:- There was sufficient cause for condonation of delay. The adjudicating authority had decided the matter on 31.1.2011 and a copy thereof was sent to the appellant on the same day. However, the appeal before the Commissioner (Appeals) was required to be filed on or before 30.4.2011, i.e. within the stipulated period of limitation of three months. But the appellant filed the appeal before the Commissioner (Appeals) on 8.1.2013, after a delay of more than 20 months. In the other appeal, there is delay of 24 months in filing the appeal. The plea of the appellant is that the proprietor of the assessee-firm was not in a good state of mind and was going under medical treatment for the last three years and, therefore, could not pursue the matter. Such plea does not stand substantiated in the facts and circumstances of the present case. There has been an inordinate delay of more than 20 and 24 months in filing the appeals - no question of law much less a substantial question of law arises in these appeals - Decided against assessee.
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