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2019 (2) TMI 1109 - AT - Service TaxCondonation of delay in filing the appeal beyond the prescribed period of four months - power of Committee of Chief Commissioner to review the Order in Original passed by the Commissioner/ Principal Commissioner - Section 86 (2) of the Finance Act, 1994 - Held that:- The casual approach of revenue in pursuing this matter before Tribunal is evident from the application of “Application for Condonation of Delay” filed by the appellant along with the appeal - From the perusal of the said application it is quite evident that the application has been filed without even specifying the period of delay sought to be condoned or without assigning any substantial reason for seeking such condonation. The sufficient time and opportunity has been given to the Appellant to file and explain the ground for delay in filing the appeal - The only reason that has been stated by the Appellant in their affidavit now filed is that the delay has occurred on account of the reorganization and restructuring of the CBEC on account of introduction of GST. No other ground has been mentioned for seeking such condonation of delay. In the present case when the order in original under challenge was dated 26.03.2018 and was received by the Committee of Chief Commissioners on 25.04.2018, can delay in filing the appeal that was to be filed by 24.04.2018 be attributed to the implementation of GST. GST as stated earlier was implemented with effect from 1st July 2017. In this case the order in original is dated 26.03.2018, i.e. nearly nine months after such implementation. Another interesting feature to be noted in this case is Committee of Chief Commissioner gives an order for review on 23.08.2018, received by the Commissioner on 24.08.2018, i.e. the last date for filing the appeal. When Committee of Chief Commissioner orders for review was received by the Commissioner, that day itself was last day for filing the appeal - This delay in undertaking the statutory obligation caused on the reviewing authority could not be explained in the manner sought to be explained. In the present case no sufficient cause has been shown for delay in presenting the appeal in present case, as is required to be shown in terms of Section 86 (5) of the Finance Act, 1994. In absence of any such justification, there is no merits in the application for condonation of delay - Application for condonation of delay filed by revenue is thus dismissed.
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