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2013 (7) TMI 783 - AT - Service TaxCondonation of delay application - The appellate order was received by the petitioner Cooperative Bank on 21/3/11. As per averments in the application, the petitioner handed over the papers to its C.A., Sumerpur, Pali for preferring an appeal alongwith several other appeals on the same aspect - The appeal was eventually preferred on 31/10/12 and thus occurred a delay of one year four months (16 months), beyond the period of limitation prescribed by provisions of the Finance Act, 1994 – Held that:- The COD application does not advert to any insuperable personal circumstances of the C.A., which is desalted processing of the appeal - Condonation of delay are without substance and are accordingly dismissed – Decided against the Assessee.
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