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2016 (8) TMI 452 - HC - Service TaxCondonation of delay - investigation - recovery of tax - wilful suppression and mis-statement - Section 73(1) of the Finance Act - delay of 148 days in filing appeal - Held that: - It is a settled legal position of law that substantial justice is pitted against the technical consideration, the said technical consideration should not be given a predominance. Technicality should not be allowed to come in the way of appellant to prosecute the appeal which has been filed - Delay condoned - appeal to be dealt on its own merits - Delay condoned - appeal disposed off.
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