9911796707
TMI Blog2008 (5) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... onceived so it is dismissed X X X X Extracts X X X X X X X X Extracts X X X X ..... irector was not conversant in the matter and was not in a position to have discussion with any Advocate/Consultant and apprise him the matter. It was also stated in the said Application that the Appellant has a very good case on merit and entire demand is based on the Appellant's Balance Sheet figure. Therefore, the demand is time-barred. It is the submission of the Appellant that if the delay of 482 days is not condoned, the Appellant shall suffer from irreparable loss and damages. 1.3 With the aforesaid facts, the Condonation of Delay Application was moved accompanied by a copy of a Medical Certificate dated 23-11-07 issued by a doctor showing that the Signatory to the Appeal Memo was suffering from cervical spondylisis for a long period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e prayed that the delay may be condoned and the Appeal be admitted granting waiver of pre-deposit. 3.1 Learned J.D.R., Shri Y.S. Loni appearing for the Revenue submitted that show cause notice was issued to the Appellant on 28-10-05 relating to the period from 2000-2001 to 2004-2005 alleging that the Appellant had suppressed total taxable value of services amounting to Rs. 8,68,99,537.37 (Rupees eight crores sixty-eight lakhs ninety-nine thousand five hundred and thirty-seven and paise thirty-seven) resulting in evasion of Service Tax of Rs. 52,96,165.16 (Rupees fifty-two lakhs ninety-six thousand one hundred and sixty-five and paise sixteen) with the consequence of breach of law. The Balance Sheet of the Appellant Firm for the years 2000- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , who was the only person conversant with the subject matter, was bed-ridden suffering from cervical spondylysis a month before the date of personal hearing fixed on 20-7-06. The Medical Certificate produced shows that he was actually advised for bed-rest from 20th June, 2006 to 23-11-07. It is expected that the Appellant Firm being a Private Limited Company was well within the knowledge of the legal remedy available to it for filing the Appeal before the Tribunal in time. He also submitted that the Delay Condonation Application shows that relevant documents were handed over to a Consultant in Kolkata. The mere plea that no one other than the Signatory to the Appeal Memo was able to apprise the Consultant about the case for filing the Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich they entrusted the matter to a Consultant soon after service of the impugned Order of Adjudication. The Affidavit accompanying the Application does not show the date on which such Affidavit was verified, since there was blank in the verification part of the Affidavit. It is strange as to how such a blank dated Affidavit was even notarised. When the Appellant submitted that the matter was entrusted to a Consultant in Kolkata just after receipt of the Order of Adjudication in the month of July, 2006, the whole of the year 2007 in continuation of the second-half of 2006 remains unexplained as to whether any efforts were made to approach the Consultant for preparation of the Appeal and filing thereof, if the Medical Certificate is to be rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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