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2019 (4) TMI 902 - AT - Service TaxRectification of mistake - Condonation of delay of 319 days in filing appeal - Held that:- The entire record attached to the COD application was considered while disposing of the impugned application which means even the case law of Mukesh Kumar [2014 (5) TMI 1055 - DELHI HIGH COURT] was relied upon, being the content of the said application itself. It is thereafter that this Tribunal formed an opinion that in the given facts and circumstances of the present appeal, the financial difficulty in making the predeposit was held not to be a justifiable reason for condoning delay. To our opinion there is no error apparent, as alleged, on the record of this order. In the guise of error apparent on record, the reconsideration of the matter on merits is not permissible. ROM Application dismissed.
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