2007 (9) TMI 243 - AT - Service Tax

Application for the condonation of delay - appellant claims that they have given the papers for filing appeal with the learned consultant before expiry of 3 months time of filing the appeal; the consultant was suffering from hypertension; the file was mis-placed and therefore, there is a delay of nearly 9 months - revenue submits that the consultant has been attending to the Tribunal during this period of 9 months and therefore, the reason of delay is not justified application rejected

Summary

The Appellate Tribunal CESTAT AHMEDABAD rejected the application for condonation of delay in filing an appeal due to lack of valid reasons for a 9-month delay. The appeal was dismissed as time-barred.