2009 (1) TMI 42 - AT - Service Tax

Applicant filed this application for restoration of appeal which was dismissed for non-filing of clearance from COD - applicant submits that they have obtained clearance from COD which is placed on record. In view of that CESTAT order is recalled and the appeal is restored - application for condonation of delay of 213 days in filing the appeal - delay has occurred due to their head office & corporate office and the advocate took time for drafting the appeal condonation application is allowed

Summary

The appeal was dismissed for non-filing of clearance from COD. The applicant obtained the clearance, and the appeal was restored. A delay of 213 days in filing the appeal was condoned due to reasons explained by the applicant.