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2018 (1) TMI 1337 - AT - Service TaxMaintainability of appeal - Held that:- From the record, it appears that, in spite of notice there is no representation on behalf of assessee – appellants. When it is so, then it appears that they are not serious in pursuing their appeal - It may be mentioned that as per the maxim VIAILATIBUS ET NON DORMIENTIBUS JURA SUB VENIUNT, law helps those who are vigilant and not those who go to sleep - the appeal is dismissed for default.
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