TMI Blog2014 (5) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... clear from the record that the appellant was always reminded by the authorities to pay the tax due or produce a copy of the stay order against order-in-original. The appellant had kept quite on all these reminders of the Department. In our view, the appellant has not made out any case for condoning the delay in filing the appeal before the Bench. Accordingly, the application for condonation of de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal forwarded the same to their advocate who had appeared before the Lower Authority. It is his submission that the said Advocate did not file the appeal in time and was informed by the Department when the recovery notices were issued from the Office of Superintendent, Service Tax, Rural Range, Bhavnagar and the same was followed up regularly. Subsequently, on getting no reply from the appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned Departmental Representative would submit that there is no justifiable reason given by the appellant for the delay in filing the appeal. 4. On consideration of the detailed submissions made by both sides, we find that the appellant is not disputing the receipt of the Order in Onginal on the date as mentioned in the appeal memoranda. We find, that there is considerable delay of 580 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ear from the record that the appellant was always reminded by the authorities to pay the tax due or produce a copy of the stay order against order-in-original. The appellant had kept quite on all these reminders of the Department. In our view, the appellant has not made out any case for condoning the delay in filing the appeal before the Bench. Accordingly, the application for condonation of delay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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