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2017 (4) TMI 436 - AT - Service TaxCondonation of delay - Period of limitation - Held that: - As the reason stated by ld. Counsel for the appellant that the accountant left the job and demand being on lower side and the status of the appellant can be understood that appellant is poor person. In that circumstances, it would be in the interest of justice to grant an opportunity to the appellant of being heard on merits - Appeal allowed by of remand.
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