https://www.taxtmi.com/caselaws?id=362602 A 630-day delay in filing an appeal before CESTAT Hyderabad was condoned after the Tribunal accepted the explanation that the impugned order had been handed to the Chartered Accountant handling the matter, the appeal was believed to be in progress, and the lapse came to light only on receipt of a demand notice. The Tribunal noted some lack of diligence by the appellant, but treated the death of the Chartered Accountant and difficulty in retrieving the file as relevant factors. The delay was condoned and the application allowed, subject to payment of costs. en-us Fri, 01 Jun 2018 00:00:00 +0530 Fri, 29 Jun 2018 07:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362602 A 630-day delay in filing an appeal before CESTAT Hyderabad was condoned after the Tribunal accepted the explanation that the impugned order had been handed to the Chartered Accountant handling the matter, the appeal was believed to be in progress, and the lapse came to light only on receipt of a demand notice. The Tribunal noted some lack of diligence by the appellant, but treated the death of the Chartered Accountant and difficulty in retrieving the file as relevant factors. The delay was condoned and the application allowed, subject to payment of costs. Case-Laws Service Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362602