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2014 (12) TMI 550 - AT - Service TaxCondonation of delay - delay was caused due to the elections to various Co-operative Societies, which were in full swing in Tamil Nadu at the time of receipt of the Order-in-Appeal - Held that:- Authorised Representative for the Revenue placed the documents from the website that the election in respect of these applicants was held during the period from 09.05.2013 to 10.06.2013. It is seen that the papers were signed by the Sub-Registrar/Managing Director. Therefore, the reasons for delay in filing the appeal for election has no substance. The Hon’ble Supreme Court in the case of Office of the Chief Post Master General [2012 (4) TMI 341 - SUPREME COURT OF INDIA] dismissed the appeal and held that in the absence of exigencies, government cannot plead that there was no gross negligence or deliberate inaction or lack of bona fide, an liberal concession has to be adopted to advance substantial justice. In view of that, we do not find any merit in the COD applications. Accordingly, all the COD applications are rejected - Condonation denied.
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