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2014 (10) TMI 565 - AT - Service TaxCondonation of delay - Inordinate delay of 175 days - Held that:- There is no dispute as to the fact that the appellant made Sanjayraj Hotels & Resorts has received the impugned order in August 2013. We also find that the entire explanation given by the Ld Counsel and as mentioned on the ground seeking condonation of delay is that Director of the Company being a political personality could not find time to attend to the impugned order and also that the levy has been declared as unconstitutional by the Hon’ble high Court of Gujarat. Perusal of the records indicates that before the Adjudicating authority, appellant’’s were represented by authorised signatories of the appellant. It is also noticed that for verifications to arrive quantum of service tax liability of contract, summons were issued to the appellant who had specifically recorded and stated that authorised representative of the appellant will appear and give detailed explanation. The said authorised representative was summoned and statements were recorded. Subsequently, show cause notice was issued to the appellant who did not reply nor did he participate in the adjudication proceedings. On receipt of the adjudication order, an appeal to the first appellate authority was filed belatedly 15 days, which was condoned by the first appellate authority. In the entire case records, it transpires that the appellant had been taking the issue very lightly. appellant has not made out a case for condoning the delay in filing the appeal before the Tribunal - Condonation denied.
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