2009 (4) TMI 177 - AT - Service Tax

COD application has been filed for condonation of delay of 8 days in filing the appeal - Senior Manager (Finance) has filed an affidavit wherein he has that the impugned order appears to have been received in the inward dispatch section of their office. However nobody in the office brought the order addressed to their Company to his notice till he received a communication from his Tax Consultant. Immediately on receiving the communication he got into action - delay is not deliberate and not caused due to any negligence and is bona fide and genuine delay condoned

Summary

The Appellate Tribunal CESTAT, Bangalore allowed the COD application for condonation of an 8-day delay in filing the appeal. The delay was deemed marginal and satisfactorily explained by the appellant, caused by miscommunication in the dispatch section. The application was granted.