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2019 (8) TMI 1751 - AT - Service TaxCondonation of delay in filing the appeal - wrong statement made in the application filed for condoning the delay that the original order had not been served upon the Appellant - HELD THAT:- The hearing of the delay condonation application will not be adjourned, learned Counsel for the Appellant/ Applicant has not appeared today to press the delay condonation application. As is clear of the earlier order dated 22 February, 2019, the original copy of the order-in-appeal dated 18 September, 2018 was served upon the learned Counsel of the Appellant on the 24 September, 2018 as is clear from the dispatch register - Despite this fact, a wrong statement was made in the application filed for condoning the delay that the original order had not been served upon the Appellant. Service of the original order upon the learned Counsel for the Appellant is service upon the Appellant. It has also been stated by the learned Counsel for the Appellant that the same Counsel who had appeared before the Commissioner (Appeals) had instructed the learned Counsel who had drafted this Appeal. Though, learned Counsel for the Appellant had sought time to verify the facts, but learned Counsel has not appeared today to press the application. When the order had actually been served on the Appellant on 24 September, 2018, the delay has not been explained to the satisfaction of the Tribunal - the delay condonation of the matter is liable to be rejected and is rejected - Appeal dismissed.
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