2021 (6) TMI 1176 - SCH - Service Tax

Condonation of delay of 331 days in filing the appeal - no satisfactory explanation, even on merits - HELD THAT - Besides the delay of 331 days in filing the appeal, for which there is no satisfactory explanation, even on merits, it is found that the order of the CESTAT dated 24 May, 2019 to be unexceptionable. The view which has been taken does not suffer from any error of law. The appeal is, therefore dismissed on the ground of delay as well as on merits.

Summary

The Supreme Court of India dismissed the appeal due to a delay of 331 days in filing, with no satisfactory explanation. The CESTAT order dated 24 May, 2019 was found to be unexceptionable and free from any error of law.