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2015 (11) TMI 562 - AT - Service TaxCondonation of delay - Inordinate delay of 3years - Held that:- There is no evidence on record indicating the developments as projected by the assessee, except an affidavit to that effect. No details stand given by the appellant as to when was the earlier advocate, Shri Hamza was appointed by them and when was the appeal papers said to have been prepared by him, were signed and by whom. There is no affidavit of the General Manager of the company, who is said to have signed the papers. Further, it is not coming on record as to whether the demand draft, which is required to be annexed to the appeal, was actually prepared by the appellant and was handed over to the earlier advocate. However, as per the appellant, the earlier advocate, Shri Hamza closed down his office and shifted to Dubai. In this circumstance, it is not coming on record as to which person in the office of the earlier advocate handed over to the appeal papers subsequently to the appellant - delay in filing the appeal has occurred on account of the appellant not being vigilant enough to ensure the filing of the appeal and not making any enquires from the advocate’s office within a reasonable period. The delay is huge delay of 3 years and cannot condone for the mere asking for the same. As such, we find no reasonable and genuine reason for condoning the said delay and accordingly, COD application is rejected. - Condonation denied.
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