TaxTMI 
TaxTMI 
2015 (10) TMI 981
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.... Shri V. Sundereswaran, Standing Counsel for Service Tax Department, for the Respondent. JUDGMENT We have heard Mr. P. Subba Reddy, learned counsel appearing for the appellant and Mr. V. Sundareswaran, learned Standing Counsel appearing for the Revenue. 2. This appeal by the assessee is directed against the Final Order No. 40269/2013, dated 27-6-2013 on the file of Customs, Excise a....
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....e order passed by the First Appellate Authority was received on 3-9-2010 and they should have preferred the appeal on or before 3-12-2010, but appeal was preferred only on 15-12-2011 i.e., after a delay of 375 days. The reason assigned by the appellant was that the copy of the First Appellate Authority's order was handed over to Ms. Natasha Jhaver, Chartered Accountant to prepare an appeal against....
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....king condonation, the assessee has preferred the present Civil Miscellaneous Appeal. 4. We have heard the learned counsel appearing for the parties and perused the materials on record. 5. The right of appeal before the Tribunal is a very valuable right. The appeal preferred by the assessee was presented beyond the period of limitation with an application to condone the delay of 375....
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....nished for the delay is wholly unacceptable or if no explanation whatsoever is offered or if delay is inordinate and third party rights had become embedded during the interregnum, Courts should lean in favour of condonation. 6. In the instant case, the consultant of the appellant having suffered from certain medical ailments, which was substantiated by producing medical record, in the inte....