2015 (2) TMI 798

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..... in filing the appeal before the Commissioner and remand the matter to the Commissioner (Appeals) for fresh decision after considering the stay application and appeal filed by the appellant. Needless to say that the appellant shall be given reasonable opportunity to present their case before an order is passed. - Delay condoned. - ST/20609/2014-DB - Final Order No. 22048/2014 - Dated:- 18-11-20 .....

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..... rein he has dealt with various service tax issues in detail and skillfully interpreted the laws go on to prove that the appellant has access to good legal assistance regarding tax matters. Thereby I am disinclined to suppose there was any sufficient cause preventing the appellant to file the appeal within time. Further, I find that the appellant has only filed a condonation of delay (COD) applicat .....

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..... termining if an appeal is belatedly filed or not is the date of receipt of the appeal in its proper format in this office and not the date of dispatch. Further his pleas of not having any intentional negligence too cannot come to his rescue as the issue involved is a factual one. I thereby find no sufficient cause being made out preventing the appellant from filing the appeal in the prescribed t .....

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