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2018 (9) TMI 756 - AT - Service TaxCondonation of delay in filing appeal - case of appellant is that delay occurred for the reason of closure of factory due to shortage of fund - Held that:- The poor market demand had forced the appellant to stop the plant on 09.04.2016 and the order in appeal indicates that it was communicated to the plant unit at Pulgaon - The contention of the appellant is therefore acceptable that no responsible person was available there during such closure of plant to handle the taxation matters. Therefore such delay in filing appeal cannot be attributed to the negligence of the appellant company, which was going through a bad time. Delay condoned - COD application allowed.
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