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    <title>2019 (8) TMI 258 - CESTAT ALLAHABAD</title>
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    <description>The appeal was dismissed by the tribunal as time-barred due to a delay of 556 days in filing the appeal, which the appellant attributed to the death of his wife causing shock and depression. The tribunal found the reasons provided insufficient, noting that the appellant continued with business activities during the delay period. Despite the lower amount of service tax involved and the settled nature of the issue against the assessee, the tribunal rejected the condonation of delay application, leading to the dismissal of the appeal.</description>
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      <description>The appeal was dismissed by the tribunal as time-barred due to a delay of 556 days in filing the appeal, which the appellant attributed to the death of his wife causing shock and depression. The tribunal found the reasons provided insufficient, noting that the appellant continued with business activities during the delay period. Despite the lower amount of service tax involved and the settled nature of the issue against the assessee, the tribunal rejected the condonation of delay application, leading to the dismissal of the appeal.</description>
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