2013 (10) TMI 1345 - AT - Service Tax

Summary

Issues:
Condonation of delay in filing the appeal.

Summary:
The appeal was filed against the order of the Commissioner (Appeals) confirming a service tax demand. The appellant sought condonation of a delay of 288 days in filing the appeal, citing that the Proprietor of the firm forgot about the appellate order and only remembered it upon receiving a recovery notice from Revenue. The Tribunal considered previous judgments and emphasized the importance of diligence in pursuing litigation. Despite arguments made by the appellant's Advocate, the Tribunal found the explanation for the delay lacking in diligence. Therefore, the application for condonation of delay was rejected, leading to the rejection of the appeal as well.