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2017 (7) TMI 415 - HC - Service TaxMaintainability of petition - pre-deposit - delay in filing an appeal before the tribunal - Held that: - the petitioner has not complied with the pre-deposit issue. This appears to be a factual error as the demand of ₹ 14 lakhs as ordered by the first respondent was paid through banking channel. Therefore, the conclusion arrived requires interference. Whether the first respondent was justified in dismissing the appeal filed by the petitioner as being time-barred? - Held that: - the law of limitation is not intended to defeat the rights of parties except those who are adopting dilatory tactics or purposely evading the proceedings - Misplacing of papers appears to be genuine mistake and the delay also is not inordinate. The delay in filing the appeal before the first respondent is condoned - petition allowed - decided in favor of petitioner.
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