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2014 (12) TMI 665 - AT - Service TaxCondonation of delay - Delay of 472 days - Shifting of office - Held that:- In the case of Living Media (2012 (4) TMI 341 - SUPREME COURT OF INDIA), the hon'ble apex court dismissed the application for condonation of delay on the ground that at each and every stage the departmental officers has not taken any step to proceed with the case therefore the conduct of the departmental officers are found not to be reasonable. In these circumstances the hon'ble apex court came to the conclusion that in the said case delay cannot be condoned. But the general principle as, has laid down by the hon'ble apex court is that if the delay has been explained then the delay can be condoned. In this case, although the applicant has tried to explain the reasons for causing the delay which are not found to be satisfactory but in the interest of justice, we are condoning the delay in filing the Cross Objections subject to payment of cost of Rs . 25,000/-to be deposited in the Hon'ble Prime Minister's Relief Fund. - Delay condoned conditionally.
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