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Condonation of Delay in Service Tax Cases Requires Detailed Explanation, Not Just Non-Pedantic Approach.
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....Condonation of delay - no explanation for delay provided - merely because a non-pedantic approach should be adopted to an application for condonation of delay it is not essential that every delay including those in which the drafting has been done in a haphazard manner and with nary a care to detail or explanation pertaining to the delay with dates thereof be condoned....