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2018 (7) TMI 1536 - AT - Service TaxCondonation of delay of 370 days in filing the appeal - case of appellant is that the delay was caused due to mentioning of wrong address in the order, due to which the order was not communicated to him, but was delivered to wrong address - Section 35(B)(3) of Central Excise Act, 1944 - Held that:- As per section 35(B)(3) of Central Excise Act, 1944 the appeal has to be filed within 3 months from the date of communication of the order - Perusal of record shows that the appeal memo as was filed by the applicant before Commissioner (Appeals) bears the address of appellant being 1/12, Ranthambore Complex, M.P Nagar, Bhopal. Hence, the Supdt. Commissioner (Appeals) committed no mistake while delivering the O-I-A at the said address. It is also perused that 1/12, Ranthambore Complex, M.P Nagar, Bhopal is the address of Mr.Hariom Jatiya, who is none but the Managing Director of the applicant/appellant. The Subsequent plea of delay on account of correspondence for seeking clarification about order number also retains no significance, it merely being a typographical error. The reason taken in the application is not only held to be false, but is held to be misleading one. In the present case since the applicant/appellant was very much aware of the show cause notice served upon him and the subsequent adjudication, the benefit of discretionary relief cannot be extended in favour of the applicant/appellant - delay cannot be condoned - application for COD dismissed.
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