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2019 (6) TMI 1025 - HC - Service TaxCondonation of delay of 124 days in filing appeal - time limitation - HELD THAT:- This Court is of the considered view that the reasons assigned by the petitioner in condoning the delay of 64 days calculated as 124 days by the Appellate Authority has to be construed as the sufficient cause shown and deserves to be condoned. However, in view of the statutory limitation on the powers, the Appellate Authority has declined to condone the said delay. There is no prohibition for this Court under Articles 226 and 227 of the Constitution in exercising the extraordinary jurisdiction to condone the said delay of 64 days accepting the satisfactory explanation offered by the petitioner in view of the merits found in the appeal preferred by the Assessee subject to costs of ₹ 10,000/- which otherwise would result in failure of justice. The delay in preferring the appeal is condoned and the appeal is restored to the file of the respondent – Commissioner (Appeals) with a direction to decide the appeal on merits in accordance with law in an expedite manner, in any event, not later than three months from the date of receipt of certified copy of the order subject to compliance of pre-deposit and cost of ₹ 10,000/- to be deposited with the respondent – Commissioner (Appeals) - petition disposed off.
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