2016 (8) TMI 702

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Mr. K. V. Sanjeev Kumar For The Respondent: Mr. A. P. Srinivas JUDGEMENT: This appeal, filed by the assessee, arises out of an order passed by the Customs, Excise and Service Tax Appellate Tribunal refusing to condone the delay of 190 days in filing the appeal before the Tribunal. 2. Heard Mr. K. V. Sanjeev Kumar, learned counsel for the appellant and Mr. A. P. Srinivas, learned Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... explained. 5. The relevant portion of the application for condonation of delay reads as follows: "The applicant would state that the applicant company has been closed and has not been in operation for the last 4 years. There is no business in the company and the company had incurred huge losses. There are no employees in the company, who receive remuneration. In these circumstances, t....