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2019 (7) TMI 1685 - AT - Service TaxCondonation of delay of 1390 days in filing this appeal - no sufficient cause shown for delay - HELD THAT:- The appellant has miserably failed to explain why there was an inordinate delay of 3 years and 10 months in filing the appeal. It is not in dispute that the appellant had received the order dated 15 December, 2014 on 22 December, 2014. As to who has to take a decision for filing the appeal is an internal matter of the appellant and any alleged failure on the part of the Branch Accountant in informing the Branch Manager about the order cannot be made a ground for condoning this inordinate delay of 3 years and 10 months in filing the appeal. This apart, when the new incumbent joined in March, 2015, it was his duty to have brought the order to the notice of the competent person required to take a decision for filing an appeal. The impugned order dated 15 December, 2014 was received by te appellant on 22 December, 2014 but the appeal was filed with inordinate delay of 3 years and 10 months. The reasons stated in the application and which have also been reiterated by learned Counsel of the appellant do not make out a sufficient cause for condoning the delay in filing the appeal - COD application dismissed.
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