2018 (9) TMI 1591 – CESTAT CHENNAI – TMI – Condonation of delay of 467 days in filing the appeal – case of appellant is that delay occurred due to the sudden illness of the staff looking after the service tax matters, who failed to bring it to the notice of the management about the impugned order – Held that:- It is also initially stated by him that they were not able to raise funds for making the predeposit. The delay of 467 days is very large and such explanations cannot be a ground for condoning the delay – thus, appellant has failed to put forward sufficient cause for condoning the huge delay of 467 days – delay cannot be condoned – COD application dismissed. – ST/COD/40260/2018 and ST/40635/2018 – Final Order No. 42255/2018 – Dated:-
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hat the appellant had to make the mandatory predeposit as provided under section 35F of Central Excise Act r/w Section 83 of Finance Act and they had to deposit an amount equivalent to 10% of the amount confirmed in the impugned order. He was not able to mobile the amount to pay the entire demand of ₹ 12,65,821/- being the mandatory predeposit. Subsequently, the appellants were made to understand that only 10% of the tax amount is needed to be deposited. While arranging the funds for predeposit, their staff who was looking after the service tax matters was affected by cancer and he frequently went to hospital for treatment. Due to his frequent absence for taking treatment, he was mentally disturbed and he failed to bring to the notice
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he notice of the management about the impugned order etc. are made-up stories and these cannot be a ground for condoning the delay. Further, that the appellant has not been able to explain each day s delay. 4. Heard both sides. 5. The main ground put forward by the appellant is that the staff who was looking after the service tax matters was affected by cancer and due to his treatment he was mentally disturbed and failed to bring it to the notice of the management about the impugned order. It is also initially stated by him that they were not able to raise funds for making the predeposit. The delay of 467 days is very large and such explanations cannot be a ground for condoning the delay. After hearing the submissions and perusal of records
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