2019 (6) TMI 1351

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....9;) whereby the prayer of the petitioners to condone the delay of 387 days in filing appeal against an order dated 30th November 2016 passed by the Commissioner (Appeals), Service Tax-II, Mumbai came to be dismissed. 2. The background facts leading to this petition can be summarized as under : A show-cause notice dated 20th October 2009 came to be served upon the petitioners calling upon the petitioners to show cause as to why service tax amounting to Rs. 20,57,067/should not be recovered under Section 73(1) of Finance Act, 1994, along with interest and penalties prescribed therein. After consideration of the reply filed by the petitioners and affording an opportunity of hearing to the petitioners, an order in original came to be passed ....

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.... in preferring the appeal. Upon perusal of the affidavit filed on behalf of the petitioners, in support of the application for condonation of delay, we found that the petitioner No.2 affirmed that one of the partners of the firm, viz., Vitthal J. Savani died in the year 2010, and, thus, the firm stood dissolved and on account of the old age and ill health of the deponent Shantilal J. Savani, he could not attend to the pending affairs of the petitioner-firm and, therefore, the delay. The learned Member of the Tribunal was not persuaded to accept the aforesaid reason as the justifiable cause for not preferring the appeal within the stipulated period. It noted that the partner of the firm had expired 8 years prior to the presentation of the ap....