2008 (6) TMI 89 - AT - Service Tax

Applicant's Delayed Appeals Dismissed Due to Unexcused 1460-Day Delay

The Tribunal dismissed the applicant's condonation applications for a 1460-day delay in filing appeals, citing that the delay could not be excused based ... Applications for condonation of delay of 1460 days in filing the appeals - applicant submits that the applicant deposited the tax according to the Adjudication order, thereafter, the applicant found new facts (i.e. agreement between the parties) which was not placed before the Commissioner (Appeals). He submits that in view of the agreement, demand of tax is not sustainable - delay in filing the appeals as the applicant found new facts, cannot be a sufficient reason – application rejected The applicant filed applications for condonation of a 1460-day delay in filing appeals due to new facts found after depositing tax. The Tribunal dismissed the condonation applications, stating that the delay cannot be excused based on new facts. Stay applications and appeals were also dismissed.