2007 (7) TMI 273 - AT - Service Tax

Application for condonation of delay in filing stay petition and appeal - delay has taken place due to closing down the business due to financial crisis and also employee left the jobs including an employee dealing with Excise and Service Tax matters - having convinced that there exists sufficient cause which prevented the appellant in filing the appeal delay is condoned - application is allowed.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed the application for condonation of delay in filing stay petition and appeal due to financial crisis and employee turnover. The delay was condoned as there was sufficient cause preventing the appellant from filing the appeal. Application was allowed.