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2019 (1) TMI 822 - HC - Central ExciseCondonation of delay of 203 days in filing the appeal - appeal could not be filed due to restructuring of the respondent in view of introduction of Goods and Services Tax regime - Held that:- In the present facts, it is found that because of the introduction of GST regime, the entire department has to be restructured. Thus, even though approval had been taken on 21st June, 2017 to challenge the impugned order dated 17th March, 2017 before this Court, the same could not be done by the Commissioner of Service Tax, as the reorganisation became effective from 1st July, 2017. It is only thereafter that the applicant started the process and filed the accompanying Appeal. The delay is sufficiently explained and is rightly condoned - Notice of Motion is allowed.
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