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TMI Blog2017 (8) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... est in prosecuting the matter. Further, the demand involved in this appeal is more than 3, Crores. It is presumed that the application is filed to buy time and to protract the proceedings by being absent repeatedly. It shows that there is no seriousness of litigation and total abuse of process of law - delay not condoned - appeal cannot be restored. X X X X Extracts X X X X X X X X Extracts X X X X ..... eal along with the application seeking to condone the delay of 483 days in preferring the appeal. The reason stated in the application for delay is that staff of the applicant company who deals with service tax matters had resigned from the job and had not intimated the office about the receipt of the Order-in-Original by him. In spite of filing COD application, neither the applicant nor any repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not arrange for filing the appeal on time. Even today, neither there is any appearance nor any request for adjournment. It is therefore apparent from the conduct of the applicant as explained by the Ida AR that the applicant has no interest in prosecuting the matter. Further, the demand involved in this appeal is more than ₹ 3, Crores. It is presumed that the application is filed to buy tim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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