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2018 (6) TMI 1199 - AT - Service TaxCondonation of delay of 56 days in filing appeal - personal leave of concerned officer - Held that:- The concerned Officer, Shri Devendra J. Dalal, was on personal leave and certainly during his leave period somebody must have looked the affairs of the business entity. Personal leave is not a sufficient ground as per Section 5 of the Limitation Act, 1963 - delay cannot be condoned - COD application dismissed.
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