2014 (1) TMI 149

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....ER : G Raghuram The Deputy Commissioner, Service Tax, Chandigarh by the adjudication order dated 08/1/10 confirmed service tax demand of Rs.77,757/- besides levy of interest and penalties as specified therein for having provided the taxable - Business Auxiliary Service. Aggrieved, the petitioner preferred an appeal which was rejected by the order dated 30/11/10, by the Commissioner (Appeals), C....

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.... counsel refused to provide the relevant documents or whether any proceedings were initiated against the appellant's counsel, for any misconduct, if such be the case. No relevant facts whatsoever are pleaded, to justify the abnormal delay. 3. In our considered view, the reasons offered for the extra ordinary delay of 431 days in preferring the appeal, are vague and wholly unsatisfactory. No cas....

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.... an explanation offered for delay; if reasonable cause is offered, the extent of the delay would per-se not be a factor for negating a prayer for condonation of delay; and while considering a plea for condonation, the explanation offered for the delay must be duly considered. While condonation of delay is a matter of exercise of discretion of the Court, it must be recognized that the discretion is....