2014 (1) TMI 1678

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..... ohan Rao, DC (AR) for the Respondent JUDGEMENT Per P.K. Das The applicant has filed this application for condonation of delay of 109 days involved in the filing of the appeal. The learned counsel on behalf of the applicant submits that the applicant received the order on 7.2.2012 and filed the appeal on 3.8.2012. It is submitted that their employee looking after the service tax matters left t .....

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..... lication in detail. It is noticed that the applicant had not stated how they have procured the order and where it was misplaced. The Tribunal in the case of Rajalakshmi (supra) held that the concerned clerk kept the impugned order in the file and did not bring it to the knowledge of the management as the negligence of the employee and is not sufficient cause for not filing the appeal within the no .....

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