2008 (9) TMI 237 - AT - Service Tax

Appellant M/s. B.S.N.L. request for condonation of delay in filing of revised appeal - appellants have received the clearance of C.O.D. for filing of appeal and they have stated that based on the advice of their corporate office, they are filing revise appeal and hence there is a delay - In fact, what has been filed is a revise appeal and therefore, condonation of delay may not be required. However, we allow the appellant to file revised appeal.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed M/s. B.S.N.L. to file a revised appeal under Section 86 of Finance Act, 1994, despite a delay in filing. The impugned order was passed on 27th February 2006, and the appeal was filed on 25th May 2006. The delay was due to the appellant's reliance on advice from their corporate office. The Tribunal permitted the filing of the revised appeal on 22nd September 2008.