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2008 (4) TMI 198 - AT - Service TaxApplication for condonation of delay in filing appeal of 355 days - delay was occurred due to misplacement of records in the Advocate s office - Affidavit of the ld. Advocate indicates mere general submissions that the file had been mis-placed - Affidavit are not containing any corroborative evidence in support of their contention - no any reason for condoning the delay in filing the appeal - COD application is dismissed and also the appeal along with stay applications are also dismissed
The applicant filed for condonation of delay in filing appeal of 355 days. The delay was due to misplacement of records in the Advocate's office. The Revenue argued that there was no sufficient reason for condonation of delay. The Tribunal found no corroborative evidence to support the delay and dismissed the COD application and the appeal along with stay applications. (Order dictated & pronounced on 16-4-2008)
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