2017 (3) TMI 312

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....umar Sinha, Advocate Mr. Roopam Kapoor, Commissioner (A.R.) Per: C J Mathew: Export Inspection Agency is before us with an application for condonation of delay in filing the appeal against order-in-original no. 08/ST-V/SKD/2016-17 dated 18^th March 2016 of Commissioner of Service Tax, Mumbai - V. 2. The appeal filed on 9^th November 2016 entails a total delay of 111 days. The applicant....

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....al expertise within the organization and securing of external experts was to be preceded by the prescribed procedure. It was further submitted that it is only after the duly appointed advocate rendered the advice to prefer an appeal that pre-deposit amount already sanctioned could be drawn for payment and that for a substantial period of time Export Inspection Council remained without a Chairman. ....