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2018 (7) TMI 335 - AT - Service TaxCondonation of delay in filing appeal - case of appellant is that the pendency of the same issue before various judicial forums delayed the filing of the present appeal - Held that:- When the assessee-appellant could get into litigation by instructing its Counsel to file appeals after appeals up to the High Court, it cannot be assumed that it did not think of filing appeal even on merits nor that the assessee could plead ignorant when it comes to the filing of appeal on merits instead agitating before various forums. - Evidently, the delay in the case on hand is inordinate and the explanation sought to be offered is not satisfactory or convincing. Having pursued appeals on the validity of declaration under VCES, nothing prevented the appellant who kept on filing appeals under VCES to file an appeal even on merits and this approach is nothing but elective and also indicates that the order impugned has been now appealed to this forum was at that stage accepted by them. The application seeking condonation of delay is rejected - appeal dismissed.
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