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2019 (7) TMI 497 - AT - Service TaxRestoration of appeal - service of order - Time limitation - condonation of delay of about 297 days in filing appeal - HELD THAT;- The order of the Hon’ble Uttarakhand High Court, appears to have either not been brought to the notice of the Commissioner (Appeals), or the Commissioner (Appeals) failed to take notice of the same, as it appears from the impugned order-in-appeal. Further, this Tribunal also at the time of passing of the Final Order skipped to take notice of the order of the Hon’ble Uttarakhand High Court, which was mentioned in para-3 of the statement of facts. Thus, it appears to be mistake of fact apparent on record, committed by this Tribunal, while disposing the appeal. From the order of the Hon’ble Uttarakhand High Court, it is apparent that the Hon’ble High Court granted indulgence, while relegating the matter to the appellate authority, to dispose of the appeal on merits. The ld. Commissioner (Appeals) is directed to hear the appeal on merits and pass a reasoned order in accordance with law - Appeal allowed by way of remand.
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