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2018 (7) TMI 2001 - AT - Service TaxCondonation of delay of 387 days in filing the appeal - appellant explained the reasons for delay holding that one of the partner Shri Vithal Savani expired in the year 2010 and the entire business was ultimately handled by Shri Shantilal J. Savani, who is now of 64 years old. It is his contention that due to ill health and old age he could not able to look after the pending affairs - sufficient cause or not - HELD THAT:- The reasons stated in the application as well as in the Affidavit is not convincing inasmuch as the delay in filing the appeal was attributed to the demise of one of the partner in the year 2010 and the old age of the present partner. We find that the present partner is of 64 years and the other partner expired eight years ago. The reasons cited by the appellant for condonation of delay of more than one year cannot be construed as reasonable and sufficient in filing the present appeal on 23.03.2018, when the order-in-appeal was communicated to them on 30.11.2016 - delay cannot be condoned. COD application dismissed.
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