2019 (4) TMI 936

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ayed filing an appeal until he got a notice from the department for recovery of the arrears. The delay is inordinate and the explanation given is not convincing enough to condone it. The application for condonation of 1786 days delay is rejected - Appeal dismissed. - Application No. ST/COD/30220/2018 in Appeal No. ST/30410/2018 - A/30135/2019 - Dated:- 29-1-2019 - Mr. M.V. Ravindran, Member .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Commissioner (Appeals) and there will be a separate quantification of service tax payable if any, which will be issued by the department. Only after they received the letter on 16.10.2014 requesting for a copy of the impugned order, correspondence began between him and the department, which culminated in the department sending a letter OC No. 44/2018 dated15.02.2018. Thereafter, he realized t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce, the appellant had the advice of his accountant as well as his auditors there is no reason for him to have delayed filing an appeal until he got a notice from the department for recovery of the arrears. The delay is inordinate and the explanation given is not convincing enough to condone it. 5. In view of the above, the application for condonation of 1786 days delay is rejected. Consequently .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X