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2019 (5) TMI 162 - HC - Service TaxPrinciples of Natural Justice - time limitation - Condonation of delay in filing appeal - HELD THAT:- The Tribunal found that there is inordinate delay of 1,103 days and the reason assigned by the appellant is flimsy and will not connote sufficient cause - We cannot differ with the finding recorded by the Tribunal because the delay is 1,103 days and the explanation offered is that some of the employees/managers have left the establishment and they did not bring to the notice of the appellant/management about the order in appeal, dated 05.03.2015. Therefore, we would have been well justified in confirming the order passed by the Tribunal in dismissing the appeal. This order shall not be treated as precedent, since this order is passed taking note of the peculiar facts and circumstances of the case, so as to enable the appellant to prosecute their appeal before the Tribunal and we also propose to impose further condition. Appeal allowed.
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