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2018 (9) TMI 386 - AT - Service TaxCondonation of delay in filing appeal - service of order - it is contended that the impugned order was sent to appellant’s factory address instead of registered address - Held that:- Apparently the delay is inordinate and it is therefore the responsibility of the appellant to explain the delay in a convincing manner without giving any room for suspension as to negligence or nonchalant manner - it is found that the contention that the assessee had responded to statutory notices;had also appeared before the lower appellate authority in response to hearing notices,to be correct which facts are not rebutted by the learned advocate appearing for the assessee. Even though the explanation as offered in the application for condonation of delay is very sketchy but in the substantial interest of justice and going by the plea of the appellant that the issue involved on merits is no more res integra, the delay is condoned subject to the condition of imposing a cost of ₹ 10,000/-, since the explanation or the reasons given is not foolproof. COD Application allowed.
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