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2015 (5) TMI 917 - AT - Service TaxCondonation of delay - Delay of 111 days - Advocate could not prepare the appeal and also did not inform the appellant about not preparing the appeal - Held that:- There is delay of 111 days in filling the appeal, the same needs to be condoned more specifically due to the reason that an assessee should not be made to suffer due to the lackadaisical attitude of the Counsel engaged and represented them before the first appellate authority. - Delay condoned conditionally.
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