https://www.taxtmi.com/caselaws?id=240327 The Appellate Tribunal CESTAT BANGALORE dismissed the appeal due to a delay of 414 days in filing, seeking condonation citing an employee's wife's accident. The tribunal found the reasons provided were insufficient, causing prejudice to Revenue. Emphasizing adherence to statutory time limits, the judgment highlighted the importance of timely appeals to prevent prolonged litigation. The appellant's delay was deemed unreasonable and unexplained, leading to dismissal despite potential prejudice. The law of limitation does not grant immunity without bona fide delay reasons, resulting in the dismissal of the appeal and stay application. en-us Wed, 18 Sep 2013 00:00:00 +0530 Tue, 13 Oct 2015 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240327 The Appellate Tribunal CESTAT BANGALORE dismissed the appeal due to a delay of 414 days in filing, seeking condonation citing an employee's wife's accident. The tribunal found the reasons provided were insufficient, causing prejudice to Revenue. Emphasizing adherence to statutory time limits, the judgment highlighted the importance of timely appeals to prevent prolonged litigation. The appellant's delay was deemed unreasonable and unexplained, leading to dismissal despite potential prejudice. The law of limitation does not grant immunity without bona fide delay reasons, resulting in the dismissal of the appeal and stay application. Case-Laws Service Tax Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240327