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2018 (5) TMI 979 - AT - Service TaxCondonation of delay of 31 days in filing appeal - time limitation - sub-section (3A) of Section 85 - Held that: - the order-in-original was received by the appellant on 3.3.2015 and appeal was filed on 2.6.2015 i.e. well within the three months’ time of condonable period - the appeal before the Commissioner (Appeals) was well within the condonable period - appeal is allowed by way of remand to the Commissioner (Appeals) for deciding the matter on merits.
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