2018 (6) TMI 1199

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ground as per Section 5 of the Limitation Act, 1963 - delay cannot be condoned - COD application dismissed. - Service Tax Appeal No. 11241 of 2016 with Service Tax COD Application No. 10457 of 2016 - A/10844/2018 - Dated:- 23-4-2018 - MR. (DR.) SATISH CHANDRA, PRESIDENT AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Rep by Sh. Jigar Shah, Adv. Rep. by Sh. S.N. Gohil, DR ORDER PER .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ides and perused the material available on record. In the case of Samudra Alloys Pvt. Ltd. (supra), the office and factory were located at different places. So, the order was not received timely. But, in the instant case, the concerned Officer, Shri Devendra J. Dalal, was on personal leave and certainly during his leave period somebody must have looked the affairs of the business entity. Persona .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X