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2015 (11) TMI 1418 - AT - Service TaxCondonation of delay - delay of 291 days - Held that:- The medical certificate when discloses that the appellant was under treatment from 1.2.2013 that does not reveal after 23.11.2012 whether the appellant had any knowledge before his treatment started. It is also curious to notice that 21 days before expiry of the period of filing of the appeal the appellant was under treatment. Added to this, it is further noticeable that when the appellant was discharged from the hospital on 15.8.2013, there were no steps taken by him till 11.12.2013 which was the date of filing of appeal. - The cause stated in the application does not appeal to common sense when there were no steps taken before or after expiry of the limitation. The wide gap of four months from the date of discharge from treatment till date of filing of the appeal does not satisfy the reason of delay. In such circumstances, the plea of loss of the impugned order for a temporary period and discovery thereof after a span of time is untenable. Tribunal has experienced frequently the plea of leaving of an employee soon after an impugned order is received by a litigant and sudden discovery thereof after some time to seek delay condonation. - Condonation denied.
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