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2014 (8) TMI 482 - HC - Service TaxCondonation of Delay - Inordinate delay of 541 days - Tribunal declined to condone delay - Held that:- Appellants have produced the affidavit of one Shri Parvez Parwala working with altogether another Chartered Accountant i.e. Shri Ingit Modi, Chartered Accountant as well as the affidavit of one Shri Rakesh Thakor who was a clerk working with the aforesaid Shri Parvez Parwala. On considering the further affidavits/affidavits of the aforesaid two persons, it appears that the appellant has come out with altogether a different story of handing over the papers to Shri Rakesh Thakor, a clerk of Shri Parwala of M/s. Ingit Modi, Chartered Accountant. It is required to be noted that as such the aforesaid can be said to be an afterthought and altogether a new story/grounds. Considering the aforesaid facts and circumstances, we are in complete agreement with the view taken by the learned Tribunal that the affidavits filed by the Shri Rakesh Thakor and Shri Parvez Parwala do not inspire any confidence. The learned Tribunal has rightly observed that the respective appellants have failed to make out a sufficient ground to condone the huge delay of 541 days. It appears that the respective appellants were totally negligent. Under the circumstances, the learned Tribunal has rightly refused to condone the huge delay of 541 days in preferring the appeals - Condonation denied.
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