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2016 (6) TMI 236 - AT - Service TaxCondonation of delay - 178 days - Impugned order passed on 27.02.2015 was issued on 08.05.2015 but the same was sent to the applicant which was received by one Shri Mahesh who was Class D employee of the applicant who was medically not fit and was under medication. The illness was diagnosed as Diffuse axonal injury and he had undergone treatment between 03.06.2014 and 07.07.2014 and thereafter joined his duty but continued to have loss of memory now and then, therefore, he misplaced the order without intimating to the applicant - Held that - the delay has not been caused deliberately and intentionally and therefore we condone the delay subject to the appellant paying the cost of ₹ 10,000/- (Rupees Ten Thousand only). - Delay condoned
Issues: Condonation of delay in filing the appeal.
Condonation of Delay: The appellant sought condonation of a 178-day delay in filing the appeal, attributing it to a Class D employee's medical condition causing memory loss. The employee received the order but misplaced it due to his medical situation, leading to the delay. The appellant, a Board under the Coffee Act of 1942, claimed no benefit from the delay and cited a relevant legal precedent. The respondent contested the delay as inordinate. The Tribunal, after evaluating both parties' submissions, concluded that the delay was not deliberate or intentional. The Tribunal decided to condone the delay, subject to the appellant paying a cost of ?10,000. A compliance report on the cost was required within six weeks from the judgment date. Conclusion: The Tribunal, comprising Shri S.S Garg and Shri Ashok K. Arya, allowed the condonation of delay in filing the appeal due to the employee's medical condition causing memory loss, despite the respondent's objections. The appellant's lack of benefit from the delay and the non-deliberate nature of the delay influenced the Tribunal's decision. The appellant was directed to pay a cost of ?10,000 as a condition for condoning the delay, with a compliance report deadline set for six weeks from the judgment date.
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