2017 (3) TMI 654 - AT - Service Tax

Condonation of delay - delay of 624 days in filing the appeal - Held that - the appellant has not been able to give justifiable reason for delay in filing the appeal before the Tribunal. Since the impugned order was sent to the appellant at the last given address by the adjudicating authority and having been returned by the Post the lower authorities have followed the procedure of pasting the order on the notice board as mandated u/s 37C of the CEA 1944 - appeal dismissed - decided against appellant.

Summary

Issues:
Delay in filing appeal before the Tribunal.

Analysis:
The case involved an application for condonation of delay of 624 days in filing an appeal before the Tribunal. The appellant, a firm engaged in the business of land development, received a Show Cause Notice for recovery of service tax. The Commissioner confirmed the demand of service tax along with penalties. The appellant claimed they did not receive the order due to closing down their business activities. They became aware of the order in November 2015 and filed an appeal in July 2016, resulting in the delay. The Tribunal examined the grounds for condonation of delay and found the appellant's reasons insufficient. Despite the order being pasted on the notice board as per legal procedure, the application for condonation of delay was dismissed for lacking merit, leading to the dismissal of the appeal as well.

This judgment highlights the importance of providing valid and justifiable reasons for delays in legal proceedings. The Tribunal emphasized the need for parties to adhere to procedural requirements, such as properly receiving and responding to official communications. In this case, the appellant's failure to demonstrate a satisfactory cause for the delay led to the rejection of their application for condonation. The decision underscores the significance of timely compliance with legal obligations and the consequences of failing to meet procedural deadlines in legal matters.