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2018 (5) TMI 1423 - HC - Service TaxCondonation of delay in filing appeal - power of Appellate authority to condone delay - Held that: - We do not find that within the narrow compass of the jurisdiction in such kind of cases the petitioner's explanation would pass the muster - The delay is substantial as against the legislative intent that no appeal should be entertained beyond a maximum period of 90 days. The petitioner has consumed more than a year in agitating the issues - petition dismissed - decided against petitioner.
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