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2009 (9) TMI 741 - AT - Service Tax

Issues Involved: Application for condonation of delay in filing the appeal.

Summary:
The Appellate Tribunal CESTAT Bangalore heard an application for condonation of delay of 571 days in filing an appeal by the appellant, M/s. BSNL. The grounds for condonation included the heavy workload and departmental difficulties faced by the appellant, leading to the delay in filing the appeal. The appellant argued that the delay was not deliberate but due to unavoidable circumstances.

The appellant's counsel cited a judgment of the Apex Court in the case of State of Nagaland v. Lipok Ao & Others, emphasizing the need to consider delays sympathetically, especially in cases where public interest may suffer due to the dismissal of a meritorious appeal.

After hearing both sides, the Tribunal found that there was no evidence on record to support the reasons provided by the appellant for the delay. The Tribunal noted that the grounds for seeking condonation were not convincing and lacked specific averments regarding the cause of delay. Consequently, the Tribunal dismissed the condonation of delay application, leading to the dismissal of the appeal as well.

 

 

 

 

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