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2022 (4) TMI 750 - HC - Service TaxSeeking condonation of delay of 1310 days in filing the accompanying appeal - interpretation of the provisions of Rule 6(3) of the CENVAT Credit Rules, 2004 - HELD THAT:- It was incumbent upon the appellant to furnish the details with regard to the address at which the impugned order had to be served. The conduct of the appellant, who sits quietly for more than three and a half years and not seek information as to the status of its appeal, is unacceptable. In any event, it is common knowledge, of which we take judicial notice, that since January 2017, the orders of the Tribunal are uploaded, and, hence, available on its website. The appellant, thus, cannot take refuge of lack of knowledge or, at least, means to acquire knowledge, concerning the impugned order passed by the Tribunal. The reasons given are not tenable in law insofar as explanation of more than three and a half years delay in approaching the Court is concerned. The delay of 1310 days is not condoned - application dismissed.
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