https://www.taxtmi.com/caselaws?id=278871 Delay in seeking restoration of dismissed service tax appeals was held not condonable where the appellant failed to comply with the pre-deposit direction within the extended time, allowed the orders to attain finality, and sought recall only after several years without any credible explanation. The Court applied the settled principle that condonation of delay requires diligence, bona fides, and sufficient cause; prolonged inaction, negligence, and abandonment of the remedy do not satisfy that standard. Mere later payment of the tax component was insufficient to justify revival of the appeals, so restoration was refused and the challenge to the Tribunal's order failed. en-us Tue, 15 May 2018 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278871 Delay in seeking restoration of dismissed service tax appeals was held not condonable where the appellant failed to comply with the pre-deposit direction within the extended time, allowed the orders to attain finality, and sought recall only after several years without any credible explanation. The Court applied the settled principle that condonation of delay requires diligence, bona fides, and sufficient cause; prolonged inaction, negligence, and abandonment of the remedy do not satisfy that standard. Mere later payment of the tax component was insufficient to justify revival of the appeals, so restoration was refused and the challenge to the Tribunal's order failed. Case-Laws Service Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278871