https://www.taxtmi.com/caselaws?id=75813 The appellant sought condonation of a 22-month delay in filing the appeal, arguing for merit based on payment of full tax amount and reasonable cause. However, the Technical Member, guided by the Supreme Court precedent in Singh Enterprises case, upheld the non-condonation of delay and dismissed the appeal, emphasizing that such delays cannot be excused. The judgment focused on the issue of appeal delay condonation and the lack of merit in the appeal, ultimately ruling against the appellant based on established legal principles. en-us Mon, 12 Oct 2009 00:00:00 +0530 Tue, 18 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75813 The appellant sought condonation of a 22-month delay in filing the appeal, arguing for merit based on payment of full tax amount and reasonable cause. However, the Technical Member, guided by the Supreme Court precedent in Singh Enterprises case, upheld the non-condonation of delay and dismissed the appeal, emphasizing that such delays cannot be excused. The judgment focused on the issue of appeal delay condonation and the lack of merit in the appeal, ultimately ruling against the appellant based on established legal principles. Case-Laws Service Tax Mon, 12 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75813