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2019 (11) TMI 1746 - AT - Service TaxSeeking restoration of appeal - appeal was dismissed for want of pursuance on part of the appellant - non-service of notice - sufficient cause explaining apparent delay in filing the impugned application not given - HELD THAT:- Perusal of application shows that the address at which the notices were issued to the appellant in the year 2014 and were received with the remark “addressee not known” is the address acknowledged to be one at which the defect memo was served to the applicant-appellant and was actually received and complied with by the applicant. In view of this acknowledgement, the observation of the impugned final order are opined to have the correct observation of non-pursuance on part of the appellant, which stands corroborated from his absence even for today. Otherwise also, the final order of 2014 has been prayed to be recalled vide an application moved in September, 2019 i.e. after a delay of almost 5 years. The ground mentioned in para 3 of the impugned application about presumption of the appeal to have been pending during this period is opined absolutely unreasonable. There is no explanation for not enquiring the status of the pending appeal during those 5 years. There are no justified reason to accept the impugned application. Same is therefore, dismissed, not only for want of pursuance but also for want of sufficient cause explaining apparent delay in filing the impugned application.
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