2016 (11) TMI 1414 - AT - Service Tax

Condonation of delay of 370 days in filing appeal - delay on the ground that the original order meant for appeal was misplaced by clerical staff - Held that - It does not appeal to common sense as to how the order giving raise to consequences under law was carelessly misplaced and the attitude of the appellant shows that it was not at all conscious to have regard or respect to law. Such a careless attitude never permits a negligent appellant to receive any leniency under law - For no good reason stated and the reason stated being not appreciable and also not appealing to common sense delay not condoned - appeal dismissed - decided against appellant.

Summary

The appeal was filed 370 days late due to the original order being misplaced by clerical staff. The tribunal found the appellant's careless attitude unacceptable and dismissed the appeal as the delay was not condonable. The appeal was dismissed without consideration of its merit.