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2022 (8) TMI 929 - HC - Service TaxMaintainability of appeal - condonation of delay in filing appeal - exclusionary part of Section 35G of the Central Excise Act, 1944 will lie with the Supreme Court - quantum of tax involved is below the threshold limit prescribed in the circular dated 22.08.2019 - HELD THAT:- Having regard to the fact, that the substantial period of the delay falls within the time-frame that Covid restrictions had kicked in i.e., since March 2020, we are inclined to condone the delay. We need not delve upon the first objection raised by Ms Lakshmikumaran i.e., that the appeals, if at all, ought to have been filed before the Supreme Court. Since the instructions/circulars dated 17.08.2011, 26.12.2014 and 22.08.2019 are binding on the appellant/revenue and the revenue involved in each of the appeals is, admittedly, below the prescribed threshold, these appeals will have to be dismissed. Appeal dismissed.
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