2015 (11) TMI 836 - HC - Service Tax

Condonation of delay - Held that - order of the Tribunal, on facts, is justified, inasmuch as, the statement of one S.Baskaran, a Manager of the Applicant Company, clearly shows that the Export Manager, on whose back, the complaint of delay is laid, has left the service long before the impugned order came to be received by the Company in question. Therefore, it was a farfetched plea on behalf of the appellant to clutch at the name of an Ex-employee to seek condonation of delay. - Condonation denied.

Summary

The Madras High Court dismissed the civil miscellaneous appeal regarding condonation of delay. The Tribunal's order was justified as the Export Manager, blamed for the delay, had already left the company before the order was received. The appeal was rejected, and no costs were awarded.