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2015 (8) TMI 1327 - AT - Service TaxCondonation of delay - father's ill health and hospitalization was shown as the cause of delay - Held that: - hospitalization is for about 18 days on three occasions. It is very strange that the appellant is seeking condonation of delay of about 6 months (171 days) on the ground of his father’s hospitalization; where the hospitalization has been for about 18 days. The appellant has not been able to establish any sufficient cause for this delay of 171 days. He has also not been able to explain that how this father’s hospitalization prevented him from filing this appeal. This delay of 171 days (about six months) shows negligence and carelessness on the part of the appellant - requirement of provisions of Section 35B (3) of the Central Excise Act, 1944 not complied with - delay not condoned - appeal dismissed - decided against appellant.
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