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2018 (5) TMI 975 - AT - Service TaxPre-deposit - failure to comply with the provisions of Section 35F - condonation of delay in filing appeal - Held that: - the COD application which has been filed by the appellant is not maintainable before this Tribunal as the delay of 26 days have been caused before the Commissioner(Appeals) and not before this Tribunal - there is inordinate delay of around 9 months in filing appeal before this Tribunal for which the appellant has not filed COD application - appeal dismissed.
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