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2019 (11) TMI 179 - AT - Service TaxCondonation of delay in filing application - in the application, it has been stated that since the delay was not under the control of the Appellant, it should be condoned by taking a liberal view - HELD THAT:- The averments made in the delay condonation application do not convince us that the appellant was prevented by sufficient cause from preferring the appeal within the stipulated period. There is no statement as to when and how the applicant came to know about the impugned order. The averments made in paragraph 1 are vague because all that has been stated is that the order escaped the attention of the proprietor, though it was received on 10 July, 2018 and it is only when the order came to the notice of the management, then immediate action was taken. The delay condonation application is rejected - appeal dismissed.
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