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2015 (9) TMI 938 - HC - Service TaxCondonation of delay - Disallowance of Cenvat credit - Penalty u/s 11AC - Held that:- Limitation expired on 29-6-2010. Therefore, the appeal filed by the appellant is delayed by a period of six months. The Tribunal has powers under Section 35B of the Central Excise Act, 1944 to condone the delay “if it is satisfied that there was sufficient cause for not presenting it within that period”. The cause shown by the appellant for moving an application belatedly was that the order dated 29-1-2010 passed by the adjudicating authority was not communicated to the authorized person. This aspect has not been dealt with by the Tribunal while passing the order under challenge.- delay condonation application should have been allowed, considering the facts and circumstances of the case, including the fact that the appellant is public sector undertaking of the Central Government. Consequently all the substantial questions of law are decided in favour of the present appellant-Bharat Sanchar Nigam Limited. - matter restored before the Tribunal - Decided in favour of assessee.
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