Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 1678 - CESTAT CHENNAICondonation of delay - Delay of 109 days - Held that:- Applicant had not stated the reasons for delay in their application in detail. It is noticed that the applicant had not stated how they have procured the order and where it was misplaced. The Tribunal in the case of Rajalakshmi (2013 (5) TMI 429 - CESTAT MUMBAI) held that the concerned clerk kept the impugned order in the file and did not bring it to the knowledge of the management as the negligence of the employee and is not sufficient cause for not filing the appeal within the normal period of limitation. In the case of (2001 (9) TMI 693 - CEGAT, NEW DELHI), it is held that delay due to leaving of the job by the dealing clerk in excise matter is not sufficient cause for condoning the delay of appeal filed beyond the normal period - delay was caused due to the concerned clerk leaving the applicant-company which cannot be sufficient reason for the delay in filing appeal - Condonation denied.
|