2010 (6) TMI 377 - AT - Service Tax

Appeal - condonation of delay of 77 days in filing the appeal - Managing Director filed with the COD application, that due to his medical exigency, he was not in a position to look after the work of filing the appeal - Since the main person had been undergoing treatment for a considerable period - delay condoned

Summary

The appellants filed for condonation of a 77-day delay in filing the appeal due to the Managing Director's medical condition. The delay was condoned as the Managing Director was unable to look after the appeal work during treatment. The COD application was allowed, and the appeal was directed to be taken on record for disposal.