2009 (5) TMI 44 - AT - Service Tax

Condonation of delay of 25 days in filing an appeal appellant submits that delay was caused due to that General Manager of the partnership firm who is looking after the affairs had suffered an attack of Infective Hepatitis found that firm has 20 partners explanation for delay is not sufficient to condone delay appeal dismissed.

Summary

The appeal for condonation of delay of 25 days was dismissed by the Appellate Tribunal CESTAT, Chennai as the reason provided for the delay was not considered sufficient. The delay in filing the appeal was not condoned, leading to the dismissal of the appeal as barred by limitation.