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TMI Blog2019 (5) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the merits of the matter and in paragraph 4, the petitioner has blamed his staff who were looking after the service tax matters. There is no explanation for the 684 days delay - Further more, the conduct of the petitioner in the proceedings before the Tribunal clearly precludes us from exercising any discretion in favour of the petitioner. Petition dismissed. - C.M.P.Nos.9420 and 9417 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner in the proceedings before the Tribunal. The respondent issued the show cause notice dated 09.01.2012, in which there was a proposal to demand a sum of ₹ 2,39,14,470/- towards service tax, apart from other levies such as education cess etc., and a proposal to deny the benefit of exemption under Notification No.9/2009-ST dated 03.03.2009 as amended by Notification No.17/2011-S.T dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 01.07.2013, directed the petitioner to appear for personal hearing on 17.07.2013. At the request of the petitioner, the personal hearing was adjourned to 24.07.2013. However, on the said date also, the petitioner did not appear and by a letter dated 07.08.2013, the petitioner requested for some more time to file a reply to the show cause notice. Thus, the department came to know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner did not contest the matter before the Tribunal and the Tribunal, by an order dated 06.10.2016, dismissed the petition for condonation of delay. Subsequently, the petitioner filed miscellaneous application before the tribunal for restoration of the condone delay application. Even when the said application was heard by the tribunal, none appeared for the petitioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the service tax matters. There is no explanation for the 684 days delay. Further more, the conduct of the petitioner in the proceedings before the Tribunal clearly precludes us from exercising any discretion in favour of the petitioner. 6. For the above reasons, we find no reason to condone the delay, which is inordinate and unexplained. Accordingly, these petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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