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2013 (1) TMI 631 - AT - Service TaxCondonation of Delay - Section 35B(3) of Central Excise Act, 1944 - Committee of Commissioners who had reviewed the order had a difference of opinion and the matter went to the jurisdictional Chief Commissioner - Held that:- Committee of Commissioners has taken more than three months to decide whether the appeal needs to be filed or not. No reason to condone the delay - Against revenue
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