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2017 (4) TMI 701 - AT - Service TaxMaintainability of appeal - time limitation - Held that: - in view of the affidavit submitted by the appellant stating that the adjudication order was not received by the appellant prior to 25-6-2010, there is no other option, but to accept the submission of the appellant that the adjudication order was received by it on 25-6-2010 and thereafter, within the stipulated time frame provided in Section 85 ibid, the appeal was filed before the Commissioner (Appeals). Thus, there is no delay in filing the appeal before the Commissioner (Appeals) - appeal allowed by way of remand.
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