9911796707
TMI Blog2016 (1) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... der to his peon, who kept the same in the file and forgot to file the appeal within time. - Held that:- Inconsistent stand has been taken by the appellant at every stage of the appeal. Three different stands have been taken; first before the First Appellate Authority, then before the Tribunal and now before this Court. It is apparently clear that under the garb of blaming someone else, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. The reason for condoning the delay before the first appellate authority indicated by the appellant was that the earlier counsel, namely, their Chartered Accountant, Amit Garg was not conversant with the service tax provisions and that he handed over the original order to his peon, who kept the same in the file and forgot to file the appeal within time. This ground was not accepted by the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was not well-versed with complex legal provisions of Service Tax and was not well educated and that he studied only upto class 12. This reasoning did not find favour by the tribunal. Before this Court, another explanation has been given and, for facility, para-26 of the statement of facts is extracted hereunder: 26. That, as the aforesaid order passed by the Hon'ble High Court date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been revealed in the First week of February, 2015 that the order was received through speed post but the same has been put in an Almirah, and, thereafter, the second partner has given order of this Hon'ble Court dated 08.09.2014, and only then he given the order to his local counsel Sri R.C.Verma for filing an appeal as per direction given by the Hon'ble High Court in writ petition no. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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