TMI Blog2019 (7) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... his inordinate delay of 3 years and 10 months in filing the appeal. This apart, when the new incumbent joined in March, 2015, it was his duty to have brought the order to the notice of the competent person required to take a decision for filing an appeal. The impugned order dated 15 December, 2014 was received by te appellant on 22 December, 2014 but the appeal was filed with inordinate delay of 3 years and 10 months. The reasons stated in the application and which have also been reiterated by learned Counsel of the appellant do not make out a sufficient cause for condoning the delay in filing the appeal - COD application dismissed. - Service Tax Appeal No. 50932 of 2019 – DB - Final Order No. 50945/2019 - Dated:- 9-7-2019 - Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 December, 2014; (iii) The office of the appellant was renovated in March, 2015 and during that period all the records, documents and papers were shifted temporarily. It is probably during this time, that the impugned order got mixed up with branch accounts files; (iv) The impugned order, therefore, went unnoticed till March, 2019 when the appellant received recovery letters from the Department for making the payment under the impugned order. Thereafter, the appellant enquired from the Range Office who informed the appellant that the impugned order should have been received by the appellant in the third week of December, 2014. It is, thereafter, that the appellant searched the entire office for a copy of the order dated 15 March, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt waited for a period of almost 3 years and 10 months before filing the appeal. The contention is that failure on the part of the Branch Accountant to place the order before the Branch Manager would be of no consequence and even otherwise once a new incumbent took over, it was his duty to place the order before the Branch Manager but there is no explanation as to why the said person did not place the order before the Branch Manager. In support of his contention, Authorised Representative placed reliance upon the decision of the Madras High Court in S. Xavier Vs. CESTAT, Chennai (2015 (3) ELT 589 (Mad.) and also upon the decisions of the Tribunal in Prabhat Agro Industries Vs. Commissioner of Central Excise Service Tax, Rajkot (2017 (346) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Court is not a Court of remedy for lethargy and laid back attitude of the party. It has become very common in filing appeals along with an application seeking condonation of delay by stating trivial reasons. If Courts are liberal in granting such relief, it will lead to multiplicity of proceedings and waste of valuable judicial time. 10. The principles enunciated in the decision reported in 2013 (5) CTC 547 (Esha Bhattacharjee v. Managing Committee of Raghunathpur, Nafar Academy and Others) make it very clear that lack of bona fides imputable to a party seeking condonation of delay is a significant and relevant fact. The affidavit and supporting certificate filed for condonation of delay may not merit consideration if it is tes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Post Master General v. Living Media India Limited - 2012 (277) E.L.T. 289 (S.C.); Raj Ratan Industry Limited v. Commissioner - 2015 (319) E.L.T. A45 (S.C.)]. 5. In view of the above, we find that the COD application cannot be sustained and hence the subject Miscellaneous Application seeking the same is rejected. 11. In Anita Scrap Traders, a Division Bench of the Tribunal observed that the reason given in the delay condonation application for condoning the delay of 311 days that though the Order dated 27 February, 2012 was received on 4 March, 2012 by the acting partner Shri Anil Singh but he forgot about it and only when the recovery letter was received that he remembered and filed the appeal was not a sufficient ground for condon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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