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2019 (11) TMI 613 - HC - Service TaxCondonation of 67 days delay in filing the appeal before the CESTAT by the Revenue - Section 86(2) of the Finance Act, 1994 - HELD THAT:- In the absence of any acceptable/believable reason for not filing an appeal, no fault can be found with the impugned order of the Tribunal, in holding that the reason given for the delay as sufficient cause, namely, the introduction of GST is on the face of it is unacceptable as the orders in question were all passed much after the introduction of GST. The occasion to adopt a liberal approach in matters of condonation of delay would only arise if some cause is made out for the delay - Therefore, the view taken by the Tribunal in the present facts cannot be said to be perverse. The proposed question of law does not give rise to any substantial question of law. Thus, not entertained - Appeal dismissed.
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