2018 (5) TMI 1564 - AT - Service Tax

Condonation of delay of 214 days in filing the appeal - Held that - the appellant has given plausible explanation for the delay. However, taking into consideration the fact that the appellant has not been sufficiently diligent to keep track of the matter pending before the authorities below, the appellant has to be put on terms - Cost of ₹ 7000/- imposed - application for COD allowed

Summary

Issues:
Condonation of delay in filing the appeal due to change of staff in the appellant's company.

Analysis:
The appellant filed an application seeking condonation of delay of 214 days in filing the appeal. The appellant's representative stated that the delay was due to a change in staff within the company. Specifically, an employee responsible for legal matters had left without informing higher officers about pending proceedings. The appellant pleaded for condonation, emphasizing potential irreparable losses. The respondent opposed the application, leading to a hearing where both sides presented their arguments.

The tribunal noted the 214-day delay and acknowledged the appellant's explanation regarding the staff change causing the delay. While finding the explanation plausible, the tribunal also observed that the appellant had not been diligent in monitoring the proceedings before lower authorities. Consequently, the tribunal decided to impose a penalty on the appellant. The appellant was directed to pay a cost of &8377; 7,000 to the respondent within a month and report compliance by a specified date. Failure to comply would result in the dismissal of the condonation of delay application without further notice.

Ultimately, the tribunal allowed the miscellaneous application for condonation of delay, with a requirement for compliance by a specified date. The order was dictated and pronounced in open court, concluding the proceedings regarding the delay in filing the appeal.