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Shri Mahendra Janubha Zalal Versus Commissioner of Service Tax, Rajkot

2015 (8) TMI 105 - CESTAT AHMEDABAD

Condonation of delay - Delay of 13days - Medial reason - Held that:- Main contention of the applicant is that the impugned order was received by his employee on 21.08.2014 and he had left the job from 15 September 2014; and the proprietor of the appl .....

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condone the delay under the provisions of Finance Act would be exercised when the applicant is vigilant and serious. In the present case, we find that the delay is caused due to negligence and inaction on the part of the employee of the applicant. He .....

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Appellant : Shri N.V. Suchak and Shri K. Radia, Chartered Accountant For The Respondent : Shri Alok Srivastava, Authorised Representative Per : Mr. P.K. Das; The applicant filed this application for condonation of delay of 130 days in filing the app .....

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.08.2014, the impugned order was served on them and their employee Shri Tapubhai Nathabhai Sadiya received the order and kept in some file, which was not informed to the proprietor. After joining the business in March 2015, the proprietor received a .....

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tor and its employee. He submits that there is no negligence and inaction on the part of the applicant and therefore, the delay in filing appeal, should be condoned. 3. On the other hand, the learned Authorised Representative on behalf of the Revenue .....

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in contention of the learned Authorised Representative is that the delay is only for the reason negligence of the applicant and therefore, delay should not be condoned. 4. After hearing both the sides and on perusal of the records, we find that the m .....

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