2013 (3) TMI 470 - AT - Service Tax

Condonation of Delay - held that - length of delay is immaterial while reason of delay is material as per the ratio laid down by the Apex Court in the case of N. Balakrishnan v. M. Krishnamurthy 1998 (9) TMI 602 - SUPREME COURT OF INDIA . We are unable to find the delay is reasonable. The application appear to have abused the process of law and the manner in which approach is made before the appellate forum for remedy that seems only to cause prejudice to interest of revenue by dilatory tactics without any seriousness of the appellant to seek remedy. - Against the assessee

Summary

The Appellate Tribunal CESTAT New Delhi rejected the application for condonation of delay due to unreasonable reasons provided by the authorized representative, leading to the dismissal of the stay application and appeal. The delay of 208 days was not considered reasonable, and it was deemed that the application abused the process of law.