2019 (11) TMI 179 - AT - Service Tax

Condonation of delay in filing application - in the application, it has been stated that since the delay was not under the control of the Appellant, it should be condoned by taking a liberal view - HELD THAT - The averments made in the delay condonation application do not convince us that the appellant was prevented by sufficient cause from preferring the appeal within the stipulated period. There is no statement as to when and how the applicant came to know about the impugned order. The averments made in paragraph 1 are vague because all that has been stated is that the order escaped the attention of the proprietor, though it was received on 10 July, 2018 and it is only when the order came to the notice of the management, then immediate action was taken. The delay condonation application is rejected - appeal dismissed.

Summary

Issues: Delay condonation application for filing appeal.

In this case, the appellant filed an appeal with a delay of 107 days. The Tribunal adjourned the matter twice, but the appellant or their counsel did not appear on both occasions. The delay condonation application stated that the order was received on 10 July, 2018, but it escaped the attention of the proprietor due to the absence of concerned staff. The management only took immediate action upon noticing the order. However, the Tribunal found the application unconvincing as it lacked details on when and how the appellant became aware of the order. The Tribunal noted that the reasons provided were vague, and there was no sufficient cause preventing the appellant from filing the appeal within the stipulated period. Consequently, the delay condonation application was rejected, leading to the dismissal of the appeal.