2014 (5) TMI 615

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....a, (AR) JUDGMENT Per: M V Ravindran: This application is field for condonation of delay in filing the appeal before the Tribunal. 2. Learned Shri Mahesh Ladumor Authorised Representative of the appellant appeared before us. While arguing the application for condonation of delay, he submits that there is a delay of approximately 580 days in filing appeal before the Bench which is due to....

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....al. Subsequently, the appellant arranged filing appeal through another person who is Service Tax Return preparer. It is his submission that he is filing an affidavit in support of the said statement's and decisions indicated in the affidavit that they had sent several email to Shri B B Velani, copies of which are attached to the affidavit filed today. It is his submission that for the reason o....

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....ffidavit from their earlier Advocate but he denied orally to make any affidavit attributing the delay to his non-filing of the appeal. Though the affidavit talks about sending several email communication to the advocate, on perusal of such emails we find it did not indicate that the appellant had reminded the counsel for filing of the appeal. 5. We find that the appellant had only forwarded the....