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2017 (3) TMI 1023 - AT - Service TaxCondonation of delay - delay in filing appeal - non-service of notice in terms of Section 37C of the CEA, 1944 - Held that: - Tribunal has, on more than one occasion, directed the Revenue to file an affidavit specifically regarding compliance of the provision of Section 37C(1)(a) in the present case and also indicating the proof of delivery of the original order to the appellant. Unfortunately, despite of repeated instructions, such affidavits has not been filed. It is not incorrect to draw adverse inference from such non-submission of affidavit - Evidence of service is lacking in the present case. Accordingly, in the interest of justice, it is not fair to dismiss the appeal as time barred as done by the impugned order - The appeal is to be considered as filed in time - appeal allowed by way of remand.
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