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2019 (5) TMI 668 - HC - Service TaxCondonation of delay - failure to remove office objections within stipulated time - delay of 619 days in filing the Notice of Motion - Revenue has put the blame on advocate representing the Department for such delay - HELD THAT:- There was a delay on the part of the Officers of the Department in contacting another junior panel Advocate appointed. The said panel Advocate forwarded a notice of motion for signature. Instead of returning the notice of motion duly signed, a modified notice of motion was sent to the junior panel Counsel who raised an objection to the act of sending modified Notice of Motion. There is no explanation as to why such a modified notice of motion was sent to the advocate. Firstly, there is a default on the part of the Department as objections were not removed. Secondly, the Department refused to pay even a single farthing to the junior Counsel who was engaged in August, 2017 to file a notice of motion for restoration. We fail to understand as to how the Department expects the Advocate to file a notice of motion for restoration to get the appeal restored and to remove the office objections in the appeal, without receiving single farthing from the Department even for out of pocket expenses. There is a complete justification for the said advocate who refused to file the notice of motion without receiving requisite amount as mentioned in the bill submitted by him. The allegations made against the said junior Counsel engaged in August, 2017, are most unfortunate and ought not have been made. There is a delay at every stage on the part of the Department. No case is made out for condonation of delay and for restoration of the appeal - Notice of Motion dismissed.
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