TMI Blog2014 (10) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... round 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in filing the appeal before the Tribunal - Condonation denied. - Appeal No. : ST/12052/2014 - ORDER No. A/11504/2014 - Dated:- 20-8-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Paritosh Gupta (Adv.) For the Respondent : Shri K J Kinariwala (AR) JUDGEMENT Per : Mr. M.V. Ravindran; This application is filed for condonation of delay of 175 day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is his submission that subsequently after the heat and dust of political activities settled down, in the last week of 2014, appellant realised, appeal was not filed and hence the matter was taken up and the appeals were filed. It is also his submission that the demand of service tax in this case has been held as unconstitutional by the judgement of the Honble High court of Gujarat and if such de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unconstitutional by the Hon ble high Court of Gujarat. 6. We find that the Ld Counsels explanation is unsatisfactory for more than one reason: * Firstly, 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 cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Director or from the authorised representative as to cause of the delay. * Thirdly, we note appellant herein employed an authorised representative who can give the statement before the authorities, could have also filed the appeal on behalf of the appellant in time. The correct position on the point is not explained by the appellant anywhere in the application for condonation of delay. 7. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
