2018 (7) TMI 2005 - AT - Service Tax

Condonation of delay in filing appeal - the order was issued in December 2014 and the same was not served on the applicant till 10.08.2017 - HELD THAT - The impugned order was passed on 11.12.2014 and the present appeals were filed on 25.10.2017 after the delay of more than two and half year. The only reasons given by the applicant is that he was not in Kerala since July 2013 and he has transferred his business to his bother in law since 2013. If the applicant is aware of the petition pending in the High Court since 2013 and in spite of that he did not file the appeal before this Tribunal within the time stipulated in the Act itself shows that he is grossly negligent in pursuing his cases. Further the certificate issued by Grace Community only shows that he is conducting preaching sessions across various stations in India including Ludhiana, Punjab and Hyderabad. This certificate does not prove that he is not visiting Kerala during the last four years more so when his business is being run by his brother in law and at his residential address his father was residing till 29.05.2015. Since the delay in these present appeals is inordinate and the same has not been satisfactorily explained by the applicant to our satisfaction, consequently we are not inclined to condone the delay of more than two and half year and as a result of which COD applications are dismissed. Appeal dismissed.

Summary

Issues:
Delay in filing appeals, Condonation of delay, Negligence in pursuing cases, Inadequate reasons for delay

Analysis:
The applicant filed three appeals along with applications seeking condonation of delay of over two and a half years. The appeals were against a common impugned order issued by the Commissioner of Central Excise. The applicant stated reasons for the delay, including not being served the order until August 2017, being engaged in preaching services in Punjab and Hyderabad since July 2013, transferring his business to his brother-in-law in December 2013, and his father's residence at his address until his passing in May 2015. The applicant obtained certified copies of the order in August 2017 and then filed the appeals in October 2017.

The learned counsel for the applicant argued that there was no delay in filing the appeals from the date the order was received, attributing the delay to not being informed about the order due to being away from Kerala and the business being managed by his brother-in-law. On the contrary, the learned Assistant Commissioner contended that there was an inordinate delay in filing the appeals, emphasizing that the reasons provided were not convincing, considering the business operations and the presence of the applicant's father at his residence until 2015.

After hearing both parties and examining the records, the tribunal found that the appeals were filed on 25.10.2017, more than two and a half years after the impugned order issued on 11.12.2014. The tribunal noted that the applicant's awareness of a related petition pending in the High Court since 2013 indicated negligence in pursuing the case. The certificate from Grace Community, while showing the applicant's activities in other locations, did not sufficiently prove his absence from Kerala, especially when his business was being managed by his brother-in-law and his father was residing at his address until 2015. Due to the inadequate explanation for the delay, the tribunal declined to condone the delay and dismissed both the applications seeking condonation of delay and the appeals.

In conclusion, the tribunal's decision was based on the unsatisfactory reasons provided for the delay in filing the appeals, the applicant's awareness of related legal proceedings, and the lack of concrete evidence to support his claims of being unaware of the impugned order.