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2019 (2) TMI 1348 - AT - Service TaxCondonation of delay of 780 days in filing appeal - law of limitation - Held that:- The Order to be challenged was announced on 28.04.2016. No doubt, the applicant has attached a date sheet showing the time taken in getting sanction to file the Appeal. But perusal thereof is sufficient to hold that the appellant’s Department has acted absolutely with negligence while dealing with the matter of filing the Appeal for which a specific statutory period is provided. Ignorance of law is no excuse. Otherwise also as far as information about period of limitation for final appeal is concerned, the same is very much available on the preamble of the Order. It was mandatory even for the Government Department to be careful about that statutory time limit. The date sheet produced on record rather reflects the casual and negligent attitude of the appellant which is highly unappreciable for a Government Department. Even under the name of administrative constraints, the delay of 780 days is not sufficiently explained. The Application in hand is hereby dismissed for want of any reasonable explanation or sufficient cause shown for delay of more than two years rather for the apparent negligence on part of the appellant - appeal dismissed.
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