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2018 (7) TMI 1529 - AT - Service TaxCondonation of delay of 1434 days in filing the appeal - the delay has not been properly explained - Held that:- The Order-in-Original was received on 28.02.2013 by the self same Shri Shamsudhin as has been stated by the appellant applicant in condonation of delay correctly - Tribunal condoned the delay of 129 days and second appeal, on the same issue, delay of 413 days was condoned by their Lordships, and on the same issue, the appellant is seeking condonation of delay of 1434 days in filing the appeal before the Tribunal. The appellant was aware of the litigation he has been taking up with the Department on the self same issue from 2004-2005, should have been more diligent filing this appeal in time. The explanation given by the Learned Counsel for the appellant in the application for condonation of delay and affidavit in support thereof, are not acceptable - the delay has not been properly justified - The application for condonation of delay in filing of appeal is dismissed.
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