2014 (7) TMI 202 - AT - Service Tax

Appeal and Stay Application Dismissed Due to Late Filing; Misplacement of Records Not Valid Ground

The Tribunal dismissed the applicant's appeal and stay application after rejecting the condonation of delay for filing the appeal 69 days late, stating ... Condonation of delay - subject appeal was misplaced by the clerk due to dislocation of office and transfer of assistants - Held that:- delay cannot be condoned for the reason that the appeal papers were misplaced by the clerk in the place of the applicant. The Honble High Court in the case of Shri Bhavani Castings Ltd. Vs. CCE, Visakhapatnam [2011 (4) TMI 1062 - ANDHRA PRADESH HIGH COURT] , held that the mis -placement of the records in the office of the assessee cannot be a sufficient ground for condonation of delay. In view of that, we do not find any reason for condoning the delay in filing the appeal - Condonation denied. The applicant filed for condonation of delay in filing the appeal of 69 days. The Tribunal rejected the condonation of delay, citing that misplacement of records in the office is not a sufficient ground for condonation. The appeal and stay application were dismissed.