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2018 (8) TMI 1798 - AT - Service TaxCondonaton of delay of 188 days in filing appeal - HELD THAT:- The certificate produced by the appellant is not supported by necessary corroborative evidence and accordingly, the same does not inspire confidence to accept the fact that the appellant was immobile and incapable in co-ordinating with their Counsel in preparation and filing the appeal. Hon'ble Supreme Court in the case of OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [2012 (4) TMI 341 - SUPREME COURT OF INDIA] that delay in filing the appeal can be condoned only when reasonable explanation is furnished justifying the delay and delay should not be condoned when the same is marred by negligence - In the present case, the appellant has failed to substantiate their plea by adducing proper reason and cogent evidences, hence, the delay cannot be condoned - Appeal dismissed - decided against appellant.
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