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2016 (12) TMI 1335 - AT - Service TaxRestoration of appeal - time bar - Held that: - the delay in filing the appeal before learned Commissioner (A) was not intentional and deliberate and therefore, the delay in filing the appeal condoned before the learned Commissioner (A) and impugned order set aside - Commissioner (A) directed to decide the appeal on merit after affording an opportunity of hearing to the appellant - appeal restored - delay condoned - decided in favor of appellant.
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