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2018 (4) TMI 1397 - AT - Service TaxCondonation of delay of 25 days in filing appeal - case of Revenue is that the revenue's authorization was given beyond four months and as such the Tribunal has no power to condone such delay - Held that: - The delay being nominal and satisfactorily explained can be condoned - The Tribunal is vested with powers to condone any delay beyond the period mentioned in the said sub-section and such powers are given under sub-section (5) of Section 86 of the Act - there is no split up time limit regarding authorization for filing of appeal. Delay condoned.
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