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2018 (8) TMI 1594 - AT - Service TaxRectification of mistake - Section 86(7) of the Finance Act, 1994 - applicant has submitted that the Tribunal Order has a mistake apparent in the sense that despite the appellant provided sufficient evidence to prove reasonable grounds which barred him to file the appeal in the time, still the order recites about having no evidence in this respect - Held that:- The impugned order was sent to applicant, through registered post, on 5th April, 2011. Otherwise also the evidences as impressed upon by the applicant to have not been considered by the Tribunal in the impugned order also reflect the delay of almost six years. In the given circumstances, the possibility of those letters to have been issued as an intentional strategy to seek condonation cannot be ruled out - there is no apparent error on record as is alleged. Application stands rejected.
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