2019 (6) TMI 365 - AT - Service Tax

Restoration of appeal - appeal was dismissed on the ground of non-prosecution - HELD THAT - There is no delay in filing the application for ROA in terms of Section 35(C)(2) of the Central Excise Act, 1944 made applicable to service tax appeal under Section 86(7) of the Finance Act, 1944 inasmuch as within 6 months from the date of the order of the Tribunal, the applicant has filed the application for restoration of appeal. The miscellaneous application filed for condonation of delay is dismissed as infructuous.

Summary

The applicant sought restoration of appeal dismissed for non-prosecution. Tribunal allowed restoration in the interest of justice. No delay in filing restoration application within 6 months. Miscellaneous application for condonation of delay dismissed as infructuous. Appeal listed for final hearing on 26.03.2019.