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2023 (1) TMI 1302 - HC - Service TaxCondonation of delay of 1471 days in filing the appeal - only explanation provided for the inordinate delay in approaching this Court is that after the implementation of the GST Regime, the Indirect Taxes Department has undergone a major reshuffling in terms of the Commissionerates and their respective jurisdiction - HELD THAT:- It is relevant to note that the GST Regime was rolled out with effect from 01.07.2017 and the impugned order dated 25.01.2018 was passed thereafter. The department was duly represented before the learned CESTAT. The proceedings had emanated from the order in original passed on 31.03.2010, which was carried in appeal by the respondent that was disposed of by an order dated 31.10.2012 passed by the Commissioner (Appeals) and there could be no ground for confusion as to the transfer of jurisdiction of the officer that has passed the order in original. Thus, it is difficult to accept that the appellant was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate. In any view of the matter, this Court is unable to accept that it would be apposite to condone the delay of more than four years on the aforesaid ground. The contention that confusion had persisted for such a long period cannot be countenanced. Application dismissed.
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