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2013 (10) TMI 633 - AT - Service TaxRestoraion of appeal - Held that - Applicant are not serious in pursuing their Application as is evident from the fact that the present Application was filed after a period of 5 years. Also we find that in spite of a direction from this Bench to file an affidavit explaining the delay and grounds for restoration no affidavit has been filed by them. We also do not find any proper explanation in the Miscellaneous Application which would warrant interference - Decided against assessee.
Issues: Application for restoration of Appeal dismissed due to delay and lack of proper explanation.
The judgment by the Appellate Tribunal CESTAT KOLKATA pertains to an Application seeking restoration of an Appeal dismissed by the Tribunal. The Applicant filed the restoration Application after a significant delay of five years. Despite being directed to file a detailed affidavit explaining the reasons for the delay and grounds for restoration, the Applicant failed to do so. The Tribunal noted the absence of any appearance or request for adjournment from the Applicant on the hearing date, indicating a lack of seriousness in pursuing the Application. The Revenue's argument highlighted the inadequacy of explanation for the delay in the Application. The Tribunal observed the lack of seriousness on the part of the Applicant, filing the restoration Application after a prolonged period of 5 years without providing a proper explanation for the delay. The Tribunal emphasized the failure to comply with the direction to submit an affidavit explaining the delay and grounds for restoration. Consequently, the Tribunal found no valid reason in the Miscellaneous Application to warrant interference and dismissed the Application for restoration of the Appeal. This judgment underscores the importance of timely and diligent actions in legal proceedings. It highlights the significance of complying with court directions and providing adequate explanations for delays in applications. The Tribunal's decision emphasizes the need for parties to demonstrate seriousness and commitment in pursuing their legal remedies. Failure to adhere to procedural requirements and provide satisfactory justifications can result in unfavorable outcomes, as demonstrated by the dismissal of the restoration Application in this case.
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