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2013 (12) TMI 439 - CESTAT CHENNAICondonation of delay - Delay to 323 days - Dealing person had gone on leave for his daughter's marriage - Order received at some other factory - Held that:- factory sent the impugned order to Mumbai office and thereafter, there is no follow up action on the part of the factory. It is seen that the Sr. Manager (Taxation) appeared in personal hearing before the Commissioner (Appeals) and about more than one year, there is no effort to know whether any order was passed - applicant had not filed any affidavit narrating facts in detail in support of their contention and a general statement was made in the application - applicant would not file the appeal, unless the Department initiates recovery proceedings. There should be reasonable and acceptable explanation for the total delay ought to be condoned. The delay cannot be condoned by merely stating that the file was misplaced during the leave of Sr. Executive of a Public Limited Company - No satisfactory reason for condonation of such long delay - Condonation denied.
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