2015 (8) TMI 1134 - AT - Service Tax

Condonation of delay - Delay of more than 300 days - Held that - From the conduct of the applicant that they are not serious in prosecuting the application before this Forum. Also, from the records we find the averments made by the applicant seeking condonation of the delay is not supported by evidence. - Condonation denied.

Summary

The Appellate Tribunal CESTAT KOLKATA dismissed a misc. application seeking condonation of delay of more than 300 days as the applicant failed to provide evidence and was not serious in prosecuting the application. The appeal and stay application were also dismissed. (2015 (8) TMI 1134 - CESTAT KOLKATA)