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2016 (1) TMI 619 - HC - Service TaxCondonation of delay of 352 days before the first appellate authority - appellant submitted that the earlier counsel, namely, their Chartered Accountant, Amit Garg was not conversant with the service tax provisions and that he handed over the original order to his peon, who kept the same in the file and forgot to file the appeal within time. - Held that:- Inconsistent stand has been taken by the appellant at every stage of the appeal. Three different stands have been taken; first before the First Appellate Authority, then before the Tribunal and now before this Court. It is apparently clear that under the garb of blaming someone else, the appellant is trying to invoke a sympathetic view of the Court to condone the delay. None of the active partner have the gumption to file a personal affidavit before this Court - Condonation denied - Decided against the assessee.
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