2015 (12) TMI 1559 - AT - Service Tax

Condonation of delay challans evidencing payment of duty was missing - application to bank for duplicate copy and due to this reason delay in fling appeal Held that - the applicant had not taken any steps seriously. There is a gross negligence and inaction on the part of the applicant. So there is no reason to condone the delay of filing appeal appeal dismissed decided against appellant.

Summary

The Appellate Tribunal CESTAT Ahmedabad rejected the application for condonation of delay in filing an appeal of 152 days due to gross negligence and inaction on the part of the applicant. The appeal filed by the appellant was dismissed.