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TMI Blog2019 (1) TMI 1445X X X X Extracts X X X X X X X X Extracts X X X X ..... atter of the Appeal for which the impugned application has been filed was passed on 22.12.2017 and was received by the appellant within less than 15 days i.e. on 31.12.2017. The maximum time available to the applicant to file the Appeal was till 31.03.2018. The documents supporting the terminal illness as impressed upon by the applicant reflects that the person got admitted on 10.04.2018 and expir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax COD Application No. C/COD/51056/2018 in Service Tax Appeal No. C/53059/2018 [SM] - - - Dated:- 19-12-2018 - Mrs. Rachna Gupta, Member (Judicial) For the Appellant : Mr. Chinmaya Seth, Advocate For the Respondent : Ms. Tamana Alam, DR ORDER PER: RACHNA GUPTA The Application praying for condonation of delay in filing the Appeal heard. It is submitted by the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Appeal for which the impugned application has been filed was passed on 22.12.2017 and was received by the appellant within less than 15 days i.e. on 31.12.2017. The maximum time available to the applicant to file the Appeal was till 31.03.2018. The documents supporting the terminal illness as impressed upon by the applicant reflects that the person got admitted on 10.04.2018 and expired ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y harshly affect particular party but it has to be applied with all its rigour when the statute so prescribed and the Courts have no power to extend the period of limitation on equitable ground. In a subsequent adjudication in the case of Perumton Bhagwati Devaswom Vs. Bhargavi Amma 2008(3) 557(S.C.) The Hon ble Apex Court held that sufficient cause for not making the application within the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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