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2016 (8) TMI 702 - MADRAS HIGH COURT

2016 (8) TMI 702 - MADRAS HIGH COURT - 2016 (338) E.L.T. 222 (Mad.) , 2016 (44) S.T.R. 31 (Mad.) - Condonation of delay - 190 days - Order in Original was received by Mr.P.Babu, who is an employee of M/s.Hometech Services P. Ltd and Mr.P.Babu misplaced the Order in December 2012. No one was in the company to guide the management to file an appeal - Held that:- it is true that the appellant ought have been more vigilant. The fault of the employee cannot be a reason normally for the condonation of .....

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Tribunal refusing to condone the delay of 190 days in filing the appeal before the Tribunal. 2. Heard Mr. K. V. Sanjeev Kumar, learned counsel for the appellant and Mr. A. P. Srinivas, learned Senior Panel Counsel for respondents 2 and 3. 3. The appellant was served with an Order in Original dated 4.10.2012, imposing a penalty of ₹ 1,75,96,914/-, for the short payment of service tax. As against the said order, the appellant filed an appeal before the Tribunal along with an application for .....

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ined. 5. The relevant portion of the application for condonation of delay reads as follows: "The applicant would state that the applicant company has been closed and has not been in operation for the last 4 years. There is no business in the company and the company had incurred huge losses. There are no employees in the company, who receive remuneration. In these circumstances, the Order in Original was received by Mr.P.Babu, who is an employee of M/s.Hometech Services P. Ltd and Mr.P.Babu .....

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