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2015 (1) TMI 1260 - AT - Service TaxCondonation of delay in filing an appeal - it was contended that appellant came to know about the passing of the order when the Revenue approached them for recovery proceedings - Held that:- The order impugned in the present appeal was admittedly received by the appellant on 04.07.2012 read with the corrigendum received on 19.07.2012. Even if the date of receipt of corrigendum is considered to be the relevant date, instead of considering the receipt of the impugned order on 04.07.2012, the last date for filing appeal expired on 18.10.2012. As per the appellant themselves, their Manager (Finance), who was looking after the tax matters was in their service till 1st October 2012 i.e., he left the job only a few days prior to the expiry of the last date. Even during that period of two and half months or more, the appellants have not taken any steps to get the appeal prepared. No evidence that they were taking any steps to file the appeal stand produced before us. As such, even if the appellant’s plea that they came to know about the passing of the impugned order only when the said letter was received by them is accepted, even then there is a delay of more than 6 months in filing the present appeal. The said letter was received by the appellant on 20.12.2012, clearly indicating that the order of the Commissioner is appealable before Tribunal. Even then the appeal was filed on 17.06.2013 i.e. after a period of about 6 months, without giving any reasonable cause for such a huge delay of 6 months in filing the present appeal. - Condonation denied - Decided against the assessee.
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