Condonation of delay of 1309 days in filing the appeal - DGM ...
Case Laws Service Tax
December 3, 2019
Condonation of delay of 1309 days in filing the appeal - DGM (Taxation) who was working with them, resigned - Delay occurred as the appellant were unable to trace out the file and that they were not aware as to whether the second appeal has been filed before the Tribunal or not - sufficient reasons foe delay present or not - it can be concluded that the reasons assigned constitutes sufficient case - Delay condoned.
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