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2014 (8) TMI 54 - AT - Service TaxCondonation of delay - Held that:- appellant by the belated appeal has caused prejudice to the interest of Revenue. In the case of Bhilware Zila Ex-Service Welfare Sahakari Samit v. Dy. Commissioner of Central Excise, Bhilwara, reported in [2010 (12) TMI 1039 - RAJASTHAN HIGH COURT]. Hon’ble High Court of Rajasthan had occasion to observe how assessees make false plea of service of orders on different persons other than the assessees and burden courts with application for condonation of delay. When there was considerable delay, cause of delay does not appear to be reasonable to condone the delay in this case being guided by the Apex Court decision in the case of N. Balakrishnan v. M. Krishnamurthy - [1998 (9) TMI 602 - SUPREME COURT OF INDIA]. We have seen anxiety of Apex Court in the case of Commissioner of Income Tax, Kolkata-II - [2010 (12) TMI 675 - Supreme Court of India] to protect interest of Revenue - Condonation denied.
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