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2019 (4) TMI 1694 - CESTAT NEW DELHICondonation of delay in filing appeal - time limitation - appeal filed after a period of almost one year and three months from the date of the original order - Manpower supply service - demand alongwith interest and penalties - HELD THAT:- Once the appellant was aware of enquiry and investigation, which started way back in the year 2012 itself vide the letter of Superintendent, Service Tax dated 29.01.2012 and he also acknowledge receiving the show cause notice of 25.09.2013, in furtherance of said investigation, it was appellants incumbent duty to inform not only the Department but the adjudicating authorities as well about the change of address, if any, for his premises. Appellant failed to comply with the said mandate rather opted to maintain silence even of enquiring the status of the show cause notice, the demand whereof was confirmed by the original adjudicating authority in April, 2015. Law of Limitation - HELD THAT:- Law of limitation is meant to fix a period to a lis. No doubt the delay cannot be allowed to take away the substantive right of the parties where the aggrieved party has merits otherwise but since it being a statutory mandate, the law has to be followed in true spirit specially when there is apparent delay either intentional or even negligent on the part of the appellant. Appeal dismissed.
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