2010 (2) TMI 508

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..... f delay is dismissed. - ST/918 OF 2009 - 525 OF 2010 - Dated:- 25-2-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER 1. This application for condonation of delay is filed by the applicant for condonation of delay of 253 days in filing the appeal before the Tribunal. 2. Heard both sides and perused records. 3. Ld. Counsel on behalf of the appellant relied upon the affidavit filed by the appel .....

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..... also filed modified ST-3. 4. Since the service tax was introduced for the first time, myself and my tax auditor were ignorant of the procedure. The moment the mistake was noticed the same has been paid. 5. I did not suppress any material information. The original authority was satisfied of the bona fides and did not choose to impose the penalty. Whereas the Revision authority has imposed .....

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..... . CC(Port), Kolkata [2004 (177) ELT 719 (Kol.)] will cover the issue in favour of the revenue as the appellant has not produced any other evidence except medical certificate. 6. On careful consideration of the submissions by both sides and perusal of the affidavit filed by the deponent, I find that the appellant has not been able to explain satisfactorily as regards the reasons for not filing .....

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