2021 (2) TMI 712 - AT - Service Tax

Condonation of inordinate delay in filing the appeals - no reason produced or such delay - HELD THAT - There are no cogent reason for such inordinate delay in filing the appeals before the Tribunal. Mere filing of an application signed by Authorized Signatory of the appellant company does not serve the purpose for condoning such delay, wherein no plausible reason has been mentioned in the application for such an excessive delay. In the absence of any justifiable reason, the present Miscellaneous Applications (COD) do not sustain - Application dismissed.

Summary

The Appellate Tribunal CESTAT Kolkata rejected Miscellaneous Applications for condonation of inordinate delay in filing appeals due to lack of cogent reasons provided. The appeals filed by the appellants were also rejected as a result.