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2015 (8) TMI 105 - AT - Service TaxCondonation of delay - Delay of 13days - Medial reason - Held that:- Main contention of the applicant is that the impugned order was received by his employee on 21.08.2014 and he had left the job from 15 September 2014; and the proprietor of the applicant firm was not aware of receipt of this impugned order. We find that there is no dispute that the order was served on the applicant on 21.8.2014. The impugned order was misplaced by the employee of the applicant firm. The discretionary powers to condone the delay under the provisions of Finance Act would be exercised when the applicant is vigilant and serious. In the present case, we find that the delay is caused due to negligence and inaction on the part of the employee of the applicant. Hence, the delay of 130 days in filing the appeal can not be condoned. - Condonation denied.
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