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2007 (9) TMI 243 - AT - Service TaxApplication for the condonation of delay - appellant claims that they have given the papers for filing appeal with the learned consultant before expiry of 3 months time of filing the appeal; the consultant was suffering from hypertension; the file was mis-placed and therefore there is a delay of nearly 9 months - revenue submits that the consultant has been attending to the Tribunal during this period of 9 months and therefore the reason of delay is not justified application rejected
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