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2018 (2) TMI 1029 - AT - Service TaxCondonation of delay of 1557 days in filing the appeal - non-service of notice u/s 37C of the CEA 1994 read with Section 83 of the FA 1994 - Held that: - impugned order has been served on the employee Shri Sudhir Niranjanlal Sharma on 18.1.2013 who has furnished an acknowledgement with regard to receipt of the OIO - the delay on the part of the appellant is hit by the Doctrine of Laches - the explanation for the inordinate delay given by the appellant is not convincing or persuasive. Delay being huge and unreasonable as well as appellant not having been able to put forward sufficient cause for condonation of the same - COD application dismissed.
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