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Condonation of Delay - Service TaxExtract respected Sir, The Commissioner (Appeals) rejected the appeal on the ground that no condonation application was filed, however COD was filed but was not considered by the Commissioner (Appeals). Hence, the Appellants applied for rectification of order for which the commissioner (Appeals) gave hearing but did not dispose it off. Hence, Appellants approached CESTAT but there is a delay of 20 days. Will CESTAT condone the delay since we have received hearing. Is there any case law for the same?
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