2017 (3) TMI 312

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..... Kapoor, Commissioner (A.R.) Per: C J Mathew: Export Inspection Agency is before us with an application for condonation of delay in filing the appeal against order-in-original no. 08/ST-V/SKD/2016-17 dated 18th March 2016 of Commissioner of Service Tax, Mumbai - V. 2. The appeal filed on 9th November 2016 entails a total delay of 111 days. The applicant claims that the appeal could not be filed .....

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..... ing of external experts was to be preceded by the prescribed procedure. It was further submitted that it is only after the duly appointed advocate rendered the advice to prefer an appeal that pre-deposit amount already sanctioned could be drawn for payment and that for a substantial period of time Export Inspection Council remained without a Chairman. 5. We have heard Learned Authorised Represent .....

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..... nsel had to be obtained for payment of pre-deposit on 24th October, 2016 and for the appeal to be filed on 9th November 2016. 7. Considering the above circumstances, it would appear that the rigour of procedure for entering into dispute with the tax authorities stood in the way of prompt filing of appeal. In our opinion, the reasons ascribed for failure to file the appeal in time appears to be ac .....

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