Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 601 - CESTAT NEW DELHICondonation of delay of 9 years and 222 days in filing the appeal - appellant had not received copy of the impugned order and that they came to know about the order only after receiving a letter with regard to Sabka Vishwas Scheme on 20.12.2019 - HELD THAT:- Undisputedly, the appellant through his Consultant has appeared for the personal hearing on 23.3.2010. The appellant has thereafter apparently abandoned the litigation and has not pursued the same. Although, it is stated in the application that they did not receive the order, later when the documents were produced by the Department to evidence the service of the impugned order, the appellant has taken a U-turn by filing an affidavit on 25.8.2021. In the affidavit, it is stated that the order must have been served on some staff of the appellant firm. This fact that appellant filed appeals against the orders passed upon Show Cause Notices issued for subsequent periods was taken up as a major ground to canvass that there was no mala fide on the part of the appellant - We fail to understand why the appellant chose to sleep over the order impugned in this appeal/application. Even if there be oversight/omission, the delay cannot be so huge when they attended the personal hearing. There is deliberate inaction which does not befit normal human conduct. When it is established that the impugned order is served, the appellant has to set forth sufficient cause for not filing the appeal within time. There is huge delay in filing these appeals, especially when they have attended the personal hearing. The appellant has not made out sufficient cause for condoning the delay - COD application dismissed.
|